BAo cAo rar cnit.tx xop ruxAr(cHr..PA Dugc KreM roAN)

C6ng ty C6 phin Tfp doin PAN

Ngay 31 theng 3 nam 2020

COng ty C6 phAn TAp dodn PAN

MUC LUC

Thong tin chung

Bang can o6i x6 toan hqp nhSt

Bao ceo k5t qua hoat dong kinh doanh hqp nh6t

Bao cao luu chuy6n tidn tg hqp nh5t

Thuy6t minh bao ceo tai chinh hqp nh6t

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C6ng ty C6 phAn Tap dodn PAN

THONG TIN CHUNG

c6t.tcw

C6ng ty C6 phAn Tap doan PAN ("COng ty") la mot c6ng ty cd phln duqc thdnh lap-theo Luat DoanhnshiEp'cia Viet H"rn theo GiSy Chong nhan oeng ky Kinh doanh ("GCNoKKD) s6 0301472704 doSd Kc hoach oAu tu Thanh ph6 H6 Chi Minh cAp ngiy 31 thang 8 nam 2005 va theo cac GCNoKKDdidu chinh.

cong ty duqc nicm y6t tai sd Giao dich Chung khoan Thdnh ph6 Hd cht Minh ("SGDCKHCM") theoGiSy phep s6 2441201o/QD-SGDHCM do SGDCKHCM cAp ngiy 18 thang 11 nem 2010.

Hoat dong chinh trong ky hien tai cia Cong ty va cac cong ty con ("Tap doan") la ho?t dong n6ngnghiep, thuc phAm vi cdc hoat dong khac c6 lien quan, thuc hi€n cAc hoat d6ng dau tu tai chlnh vacec dich vu licn quan khac.

Cong ty cO tru sd tting ky tai Lo 41-9, DLpdng VL3, KCN Wnh LOc 2, x5 Long Hiep, huyQn B6n Luc,tinh Long An, Vigt Nam. Ngoai ra, COng ty cdn c6 Chi nhanh tai tang 15, tOa nht |CON4, 243ADe LaThenh, phuong Leng Thugng, qu?n O6ng Da, thanh ph6 Hd Noi, Viet Nam.

HQIDONG OUAN TR!

Cac thanh vi€n HQi ddng Quen tri trong ky va vao ngay lap bao c6o nay nhu sau:

Ong Nguy6n Duy Hung Chrl tichBa Nguy6n Thi Tra My Ph6 chi tichBa Ha Thi Thanh Van Thtnh vi€nOng Michael Sng Beng Hock Thanh vienong D{ng Kim Son Thanh vienong Phqm vi6t Muon Thanh vienBd Nguy6n VU Thiy Huong Thanh vienOng NguyEn Duy Kh6nh Thdnh vi6nOng Miyabe Toshiaki Thanh vien

BAN KIEM SOAT

C5c thinh vi6n Ban KiBm soet trong ky va vao ngdy lfp b6o c6o nay nhu sau:

Ba Pham Thi H6ng Nhung Trudng banong Nguy6n Duy Hung Thanh vicnBa NguyCn Thi Thanh Ha Thanh vien

BAN GIAM OOC

Cac thanh vien Ban Giam d6c kong ky va vao ngay Bp b6o cao niy nhu sau:

BA Nguy6n Thi Tri My T6ng GiAm d6c

NGI.rOI OAI DIEN THEO PHAP LUAT

Ngudi dai dign theo ph6p luat cia COng ty trong ky va vao ngay lap b6o ceo ndy lA Ong Nguy6n Duy

Hung - Chri tich Hoi d6ng Quan tri.

Bi Nguy6n Thi TrA My duqc ong Nguy6n Duy Hung iy quydn ky bao cao tai chinh hqp nhSt cho ky

k6 toen ba thang k6t thuc ngay 31 theng 3 nam 2020.

:

VND

Ma s6 TAI SANI nuyetminh

31 theng 3 nem2020

31 thAng 12 ndm2019

100

110111112

120121122123

130131132136137139

150151152153

200

210z to

250zcz

255

140141149

220221222223227228229

230231232

240242

260261262268269

l.

TAI SAN NGAN HAN

Ti6n ve cdc khoen fiNng dtrung tAn1. Tian2. cac khoan tuong duong ti6n

Cec khoen diu w Ei chinh ngdn h?n1. Chong khoen kinh doanh2. Du phong giem gia chung khoen3. OAu tu nlm gi0 d6n ngay dao h?n

CAc khoen phei thu ngdn hqn1. Phai thu kh6ch hdng2. Tra truoc cho nguoi ban3. cac khoan phai thu kh6c

1 DLP phdng phai thu kh6 ddi5. lar san threu cno xu ly

Hitng t6n kho1. Hang tdn kho2. Du phong gidm gia hang t6n kho

Tili sen ngen h?n khec1. chi phi tra trudc ng6n han2. Thu6 gia tri gia teng duEc khau trt]3. Thu6 vd cac khoan khac phai thu

Nha nuOc

TAI SAN DAI HAN

Phei thu dai h?n1. Phai thu dai han khec

Tei sen c6 ilinh1. Tdi sdn c6 dinh hou hlnh

Nguyen giaGi6 ki kheu hao l0y k5

2. Tei sen c6 oinn v0 hinnNguyen giaGiA ki kh6u tru l0y k6

B alAng sen deu tuNguyEn gi5Gia tri khAu hao loy k6

Tai sen dO dang ddi h?n1. Chi phi xay dung co ben dd dang

Cdc khodn tliu tu tei chlnh dai h?n1. Dau tu vao cong ty lien k6t2. DAu tu g6p v6n vao don vi khac3. DAu tu n5m giu d6n ngay dao han

Tei sen ddi h?n khec'1. Chi phi trA kuoc ddi han2. Tai san thu6 thu nhap hoen lAi

3. Tai san dai han khac4. Lgi th6 thuong mai

vl.

11

4

5

678

12

13

14

15

9

'10

I

10

16

6.356.626.523.984

3.259.010.422.649444.218.761.946

2.814.79't .660.703

729.692.597.127406.522.230.849

(3 .333 .408 .722)326.503.775.000

710.380.094.809563.035.759.6711 10.049.681 .793138.270.27 3.896(71 .438.620.988)

463.000.437

1.511.730.999.4281.545.477 .555.043

(33.746.555.615)

115.812.409.97122.577.842.5857 4.382.770.259

18.85'1.797 .127

5.567.387.396.798

1.892.311.0001.892.311.000

3.242.201.602.972'l .380.421 .883.2252.834.018.282.256

(1.453.596.399.031)1 .861 .779.719.7472.102.293.013.639(240.513.293.892)

53.537.043668.145.436

(614.608.393)

530.463.931.729530.463.931.729

1.014.477.012.732518.427.992.73226.049.020.000

500.000.000.000

748.299.001.322376.056.049.017

21.785.840.68578',1.116.230

349.675.995.390

5.683.271.214.379

2.194.483.726.960881 .253.447 .010

L3'13.230.279.950

1.183.639.435.759906.522.230.849(3.186.570.090)

280.303.775.000

791.485.386.158737.753.353.579

63.677.309.43462.384.381.807

(72.792.659.099)463.000.437

1.407.477.932.2381 .439.077 .302.531

(31 .599.370.293)

106.184.733.26419.430.562.59082.250.982.404

4.503.188.270

5.08'1.282.468.620

3.431.336.0003.431.336.000

3.039.866.150.1791.160.959.068.0722.57',|.197 .720.979

(1.410.238.652.907)1.878.907 .082.1072.098.296.205.216(219.389.123.109)

57.659.817668.145.436

(610.485.619)

804.985.458.431804.985.458.431

548.524.550.204522 .47 5 .530 .204

26.049.020.000

684.417.313.989295.042.987.148

22.636.018.7201 .005.1 16.230

365.733.191 .891

270 TONG CONG TAI SAN 11.924.013.920.782 't 0.764.553.682.999

C6ng ty C6 phAn TQp dodn PANBANG CAN DOI KE TOAN HqP NHAT (CHLTA KIEM TOAN)vao ngay 31 thang 3 nem 2020

B01a-DN/HN

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I

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COng ty C6 phAn Tip dodn PANeANotAN oOt kE ronN HoP NHAr (cHuA KIEM roAN) (ti6p theo)vao ngay 31 thang 3 nem 2020

Nguoi lap bi6u K6 toan trudng

qlYNguy6n Thi Nga

Ngdy 29 thang 4 ndm 2020

B01a-DN/HN

VND

MAso NGU,N vON

Thuyetminh

31 theng 3 nAm2020

31 th1ng 12 nem2019

300

i10311312

314315318

319320322

330

338341342

400

410411

411a

412414415418421

421a

421b429

c. No PHA| rRA

Nq ngin hqn1. Phai tra ngudi b6n ngSn h7n2. Ngudi mua tra tidn truoc3. Thu6 vi c6c khoan phai nop Nha

nuOcPhei tra ngudi lao d0n9Chi phi phai trd ngin hanDoanh thu chua thuc hiCn nganhanPhai ka ng5n han khecVay vd ng thue t?ri chinh ngin h4nQUY khen thuong, phuc lqi

N? dai h?n1. Phai tra dai han khac2. Vay ve nq thue tai chinh dai han3. Thu6 thu nhap hoan lai phai tra4. D\^P phdng phei tre dai han

vON cHU Sd HUU

v6n chi sd hhut. v6n c6 ptrAn- C6 phi6u phd thOng c6 quydn bi6u

quydt2. Thang du v6n c6 phAn3. V6n kh6c coa chti s& hcfu+. C6 phi6u qu!5. QuY dau tu va ph6t tri6n6. Lgi nhuan sau thu6 chua phan ph6i- LNST chua phen ph6i lay k6 d6n

cu6i ki tnJoc- LNST chua phen ph6i ki ndy7. Lqi ich c6 dong khong ki6m soat

4.5.o.

7.L9.

D.

17 .1

17 .2

18

19

2021

20

22

5.760.593.335.436

3.610.236.172.385358.791 .s'18.456

88.561 .1 19.460

17.658.749.50237.692.779.613

133.297.319.272

145.149.250275.490.955.832

2.644.908.327 .59253.690.253.408

2.150.357.163.0514.721.311.272

't.871 .067.100.360242.688.985.688

31.879.765.731

6.163.420.585.346

6.163.420.585.3462.163.585.800.000

2.163.585.800.000904.770.143.351

15.O42.973.511(690.000.000)

238.57 8.848.452475.623.093.916

461.480.523.68214.142.570.234

2.366.509.726.1 16

4.618.981.565.332

3.060.116.060.723383.329.431.564168.996.256.054

71.479.760.761208.173.111.638200.596.748.907

186.417.600143.370.482.983

1.813.987 .727.73770.026.123.479

1.558.835.501.6096.596.990.607

1 .275.250.431 .137245.073.255.934

31.914.826.931

6.145.572.117.667

6.145.572.117.6671.731 .0 t '1 .4'10.000

1.731.011.410.0001.337.369.533.351

15.042.973.511(690.000.000)

242.108.247.611462.861.824.463

317.690.106.786145.171.717.677

2.357 .868.128.731

440 TONG CQNG NGUON v6N 11.924.0'.13.920.782 10.764.553.682.999

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V0 Thi Lan Anh

3

Cong ty C6 phdn TQp doan PAN BS2a-DN/HN

eno dEd rEr ouA Hoar boruc KINH DoANH HgP NHAI (cHUA rtEu roAu;cho ky f6 toan ba thing Xet tnric ngdy 31 th6ng 3 nim 2020

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,

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(

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VND

Loy k6 t[r dilu kY a6n cu6i ki' bdo c6o

1.613.479.269.411

(34.483.903.481)

1 .578.995.365.930

(1 .25O.714.424.678)

328.280.941.252

27.695.087.592

13.125j23.047

(123.290.189.210)

(1 18.053.989.764)

87.205.609.658

2.029.878.150

(873.376.584)

1 .1 56.501 .566

88.362.1 11.224

(11.079.624.344)

(4.183.586.614)

73.098.900.266

35.576.134.611

37.522.765.655

236

(40.551.363.2(38.349.242.131 .

1 .332.995.843.46

(50.509.950.1

1.282.485.893.31

(1 .033.718.389

248.767.503

70.487.321

(117.726.173.

(118.151 .284.145)

30.440.484.695

4.361.474.112

(1.054.567.682)

33.747.391.1

(7.404.458.242)

28.703.755.1

14.142.570.2

14.561 .184.

(62j28.406.444(58.553.250.5

't.613.479.269.411

(34.483.903.481)

1 .578.995.365.930

(1.250.714.424.678)

328.280.9+1.252

27.695.087.592

13.125.123.047

(123.290.189.210)

(1 18.053.989.764)

87.205.609.658

2.029.878.150

(873.376.584)

1.156.501.566

88.362.1 11.224

(11.O79.624.344)

(4.183.586.614)

73.098.900.266

35.576.134.611

37.522.765.655

(38.349.242.131

1. Doanh thu b6n hdng vitcung cAp dich vu

2. CAc khodn gidm trirdoanh thu

3. Doanh thu thuin vd Oanhdng vdr cung c6p dich vu

4. Gi6 v6n hirng b5n vddich vu cung cip5. Lsi nhu0n gop v6 Oan

hdng vd cung c6p dich vU

6. Doanh thu hoat dOng tdichinh

7. Chi phitdi chinh- Trong d6: Chi phi lSivay

8. Lai tu cOng ty li6n k6t

9. Chi phi ban hdng

10. Chi phi quin lf doanhnghi€p

11. Lqi nhuan thuAn tu hoatdOng kinh doanh

'12. Thu nhOp kh5c

13. Chi phi kh5c

14. Lqi nhuQn kh5c

15. T6ng lEinhu0n tru0cthu5

16. Chi phi thu6 TNDN hienhdnh

17. Thu nhap thu6 TNDNhodn lai

18. Lqi nhuQn sau thu6TNDNI rono do:t a.tl PnAn thuQc vE cdc c6dong cia cdng ty mq18.2. Lqiich cia c6c c6ddng khong ki6m sodt

19. Liico bdn trrin c6 Phi6u

22. Lei suy giim tr6n c6phi6u

23.1

23.1

23.1

24

23.2

25

15.1

26.1

26.1

22.4

(50.509.950.1

1 .282.485.893.31

(1.033.718.389.

70.487.321

(62.128.406.444:(58.553.250.519.

9.191.523

(117.726.173

(118.151.284.145

30.440.484

4.361.474.11

(1.054.567

33.747 .391.1

28.703.755.190

14.142.570.

14.561 .1 84.

01

02

10

11

20

21

2223

24

25

26

30

31

32

40

50

51

52

60

61

62

70

71

Nguoi lAp bi6u

Nguy6n Thi Nga

Ngay 29 thSng 4 ndm2020

;' '7rt5r.:.(o,rA*

VU Thi Lan Anh

C6ng ty C6 phAn Tap dodn PAN

BAo cAo LUU CHUYEN TIEN TE HgP NHAT (CHI-TA KIEM TOAN)cho ki kC toan ba thang k6t thuc ngey 31 thang 3 nim 2020

B03a-DN/HN

VND

MEso

CHI TIEUThuy6t

minh

Cho kil k6 benba theng kdt th(tcngdy 31 theng 3

ndm 2020

Cho ki' ke toenba th'ng ket th1cngdy 31 thdng 3

ndm 2019

01

02

0304

0506

08

no

1011

12131415

17

20

21

22

23

24

27

30

I. LUU CHUYEN TIEN TU HOATDONG KINH OOA.NH

Lqi nhuin truoc thueDteu cnlnn cno cac Knoan:

KhAu hao TSCD hi?u hlnh va haomon TSCD vO hlnhTrich lap dq phdngL6 ch€nh lech ty gia h6i doai dodenh gia lai cac khodn muc ti6n tO

c6 g6c ngoqi tQ

Lai ti? hoat dong dau tuChi phi lai vay

LEi nhuan t& ho?t ttong kinhdoanh tru6c thay d6i v6n luu dQng

ciam cec kho6n phdi thu(Tang) gidm hing t6n khoGidm cic khoin phdi trdTang chi phi tra truOcGidm

-chLrng-khoan kinh doanh

lren lar vay oa traThue thu nhap doanh nghiepda nopTidn chi khSc cho ho?t dOngkinh doanh

Luu chuydn tiiin thuin sU,, dgng veoho?t alQng kinh doanh

II. LI,.fU CHUYEN TIEN TU HOATDQNG DAU T[,P

Ti6n chi d6 mua s5m, xiy dyngTSCO va cac tai san dai han khacTi6n thu tu thanh ly, nhuong benTSCD ve cac tai san dai han khacTi6n chi cho vay, mua cac cong cqng crla don vi kh6cTi6n thu hdi cho vay, ban lai caccdno cu no cia don vi khacTi6n- chi dAu tu gop v6n vdo c6cdon vi khac (tru di tien do don vibi mua n5m gi0)Ti6n thu lai cho vay, c6 t[Pc va loinhuan duqc chia

Luu chuy6n lidn thuin s0 dqng viohoet tlong dau tu

33.7 47 .391.125

86.083 218.017847.145.578

448.512.518(83.983.1 96.339)

58.553.250.519

95.696.321.418158.422.795.783

(103.876.131.396)(194.97 9.842.769)

(91 .87 5.732.237)-

(65.277 .709.4',19)

(47 .202.779.614)

(16.735.309.262)

(265.828.387.496)

(43.09s.907.861 )

7.929.000

(88.500.000.000)

87.053.525.454

(1.800.000 000)

32.898.087.084

(13.436.366.323)

88.362.1',\1.224

7 5.332.97 8.11112.912.461.345

81 .088.'l 95(38 016.324.273\

38.349.242.131

177 .021.556.7331.033.755.587

1 16 .258 .821 .862(180.1 10 331 .701 )

(20.809 916.689)700.000.000

(51.269.365.410)

(52.809 936.1 76)

(23 407 .378.075)

(33.392.793.869)

(47.01 8.163.453)

59.090.909

(48 935 413.000)

175.000.000.000

(423.064.534.491)

25.265.718.450

(318.693.301.585)

c

VND

socHi TIEU

Thuydtminh

Cho ki, kd toenba theng k6t thitcngdy 31 thdng 3

ndm 2020

Cho kY k6 benba thang kdt th(tcngey 31 thdng 3

ndm 2019

333436

11

40

50

60

ot

70

III, LUU CHUYEN TIEN TUHOAT [)QNG TAI CHINHTidn thu tu ph6t hinh c6phi6u. nhin v6n g6p cia chrisd hOuTi6n thu tu di vayI ren cnr tra ng goc vayC6 tuc da tra cho c6 dong thi6us6

Luu chuy6n tidn thuin tD (sr}dgng vio) hoqt dQng tei chinh

Luu chuy6n tidn thuin trong kY

Tidn vir tuong duong tiin tliuki

Anh huong cria thay d6i ti gia h6iaroai quy d6i ngoai te

Tidn va tuong ttuong tidn cu6iky 4

2.098.617.1 83.666(722.307 .261 .6271

(34.232.00O.441)

1.342.077.921.598

L062.813.167.779

2.194.483.726.960

1.713.527.910

3.259.010.422.649

715.681.921.784(800.080.979.637)

(12.259.183.300)

(96.6s8.241.1s3)

(448.744.336.607)

2.538.190.912.305

594 659.793

?.090.041.235.492

C6ng ty C6 phAn TQp dodn PAN

BAo CAO LLTU CHUYEN TIEN TE HgP NHAT (CHLTA KIEM TOAN) (ti6P thEO)

cho ki, ke toan ba thang k6t thuc ngay 31 thang 3 nem 2020

Ngudi lip bi6u

Nguy6n Thi Nga

Ngay 29 thang 4 ndm 2O2O

BO3a.DN/HN

)a

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s

THUYET MINH BAO CAO TAI CHINH HqP NHAT (CHUA KIEM TOAN)vao ngay 31 thang 3 nam 2O2O va cho ki, k6 toan ba thang k6t thuc cring ngay

1. THONG TIN CONG TY

COng ty C6 ph5n Tip doin PAN ("C6ng ty") la mOt cong ty c6 phAn duqc thdt-l?.p-!!99.!ualDoa;h'nghiep coa Viet Nam theo GiSy Chung nhan Oeng.ky Kinh doanh ("GCNOKKD") s6

0301472104 do Sd K6 ho?ch DAu tu ("SKHDT") Thanh ph6 H6 Chl Minh cap ngay 31 thing8 nam 2OO5 va theo cac GCNDKKD didu chinh.

Cong ty duqc niem yet tai Sd. Giao dich Chung khoAn Thdnh pnQ Hd, Chi .Minh(-sGbcKHcM') theo Gi5y phep s6 24412010/QD-SGDHCM do SGDCKHCM cap ngav 18

thang 11 nem 2010.

Hoat arong chinh trong ki' hien tai cia Cong ty va cec cong ty con ("Tap doan") la thuc hign

cec hoat dong nong nghiCp, thyc phAm va cac ho?t dQng kh6c c6 licn quan, thqc hign cachoat dong diu tu tii chinh va cac dich vV lien quan khac.

Cong ty c6 tru sd ding ky tai Lo A1-9, DLrdng VL3, KCN VTnh Loc 2, x5 Long Hiep' huyen

e6niuc, tinh Long en, vigt Ham. Ngoai ra, Cong ty con c6.Chi nhanh tai tang 15, tda nha

|CON4, 243A Oe La Thanh, phudng Lang Thuqng, quan D6ng Da, thanh phd He Noi' VietNam.

56 luqng nhan viCn cria COng ty ve c6c c6ng ty con ("Tap doan") tai ngay 31 thdng 3 nim2020ld7.931 (ngay 31 thang 12 nam 2019: 8.318).

Co ciu t6 ch*cC6ng ty c6 5 cOng ty con sd hOu trrlc ti6p va 20 cong ty con sd huu giSn ti6p duEc trinh biynhu sau:

riq T'Glqi ich bi6u

f/.) quydt(%)

C6ng ty C5 phAn Tap dodn PAN

TCn cdng ty

cong ty con sd hou truc tiiip

C6ng ty C6 phAnThuc pham PAN('PAN FOOD)

Cdng ty C6 phAnPAN FaTm (,PANFARM')

C6ng ty C6 phAn_lhr.fc pham \iao la('FMC',)

COng ty C6 phinphan ph6i hangtieu dirng PAN(.PANCG)

COng ty C6 phAnCa Phe GoldenBeans

BO9a-DN/HN

Dia chi Ngenh nghd kinh doanh

NOng nghiCp

d0ng sdn

Ban buon thric phem

!i\

99,99 99,99 LO 41/1-9, Ouong vL3, Khu Sdn xuAt va phan ph6i th-Lfc

cong nghiQp Vrnh LOc 2, Xa PhAmLong Hiep, Huyen B6n Luc,

Tinh Long An, ViCt Nam

81,91 81,91 Ting 15, tda nha |CON4,2434 DC La Thanh, Phudng

Lang Thugng, quin O6ng Oa,thanh ph6 Ha Noi, viet Nam

60,87 64,45 Km2132, Ou6c lO 1A, Phudng ChA bi6n, bdo-qu6n thiv2, Thi xa S6c Trang, Tinh Soc sdn vd sdn phem tr:r thiy

Treng, Viet Nam san, nhap khau may m6c.thi6t bi. vat tu PhUc vU kong

nganh ch6 bi6n; nu6i trdngthiy san, mua ban luong

thuc, thuc ph5m, n6ng sdnso ch6; kinh doanh b6t

99,99 99,99 L0 A1/1-9, Oudng VL3, Khucong nghiCp Mnh Loc 2, Xat-ong Hiep, Huyen B6n Loc,

Tinh Long An, Vigt Nam

79,6 79,6 497123 Su Van Hanh. B6n buOn thqc pham, nongPhudng 12, Quan 10, Thanh lem sen, trdng cay ca phC

ph6 Hb chi Minh, viet Nam

7

C6ng ty C6 phAn TQp doirn PAN

THUYET M|NH BAo cAo rAl CHINH HqP NHAT (cHt-lA KIEM ToAN) (ti6p theo)vao ngay 31 thang 3 nam 2O2O va cho ky t<6 toan ba thang k6t thtlc cr:rng ngay

r. tx6No rN CONG TY (ti6p theo)

Co cdu t6 chhc (ti6p theo)

B09a-DN/HN

Dia chi Ngenh nghd kinh doanhTCn cdng ty

Cong ty c6 phanPAN-Hulic ('PHL")

C6ng ty con sd h&u gi6n tiiip

c6ng ty c6 phen 65,6 80 s6 1 Luong Dinh Cia,Tap doan Gi6ng cay Phudng Phuong Mar,

tr6ng Viel Nam Quan D6ng Da, Thanh ph6("Vinaseed") Ha Noi, ViCt Nam

T]G Ti!Elqt ich bi6u

(%) quy6t(%)

41,8 50,97 Thon Tan Lap, xa Tan Ven,huyQn LAm Ha, tinh Lam

uong

53,8 Ba La, Phudng PhU Lam,Quan Ha O6ng, Thanh ph6

Ha Noi, Viet Nam

90 KM 943, Qu6c l0 1A, X6OiCn Thdng Bic, HuyOn

OiCn Ban, Tinh QuangNam, ViCt Nam

96,4 56 282 dudng Lc Van SY,Phudng 1, Quan Ten Binh,

Thanh ph6 Hd chi Minh.

52,94 80,73 Quan TAn Binh, Thanh Ph6Hd chi Minh, viCt Nam

61,6 94 X6m 2, xa Nhan Khang,HuyCn LY NhAn, Tinh Ha

Nam, Viet Nam

1OO 65,58 Huyen ThaP Muoi, TinhDdns Thap, ViCt Nam

78,3 78,3 Xe Ten Thanh, HuyenChau Thanh, Tinh B6n Tre,

Viet Nam

NghiCn cuu, chen tao, sdn xu5t,kinh doanh va xuat nhap khau c6c

loai gi6ng ciy trdng nong, lamnghiep; san xuAt, kinh doanh, xuAt

nhap khau cac loai n6ng sen vavat tu nOng nghieP

San xuAt va kinh doanh rau vahoa

San xuat, kinh doanh cac loaigi6ng c5y trdng vd cung c6p dich

vu kho van

Cung c6p dich vu trdng trgt, benbu6n nong, lam san, nguyCn vatlieu va dong vat s6ng, ctr6 oi6nn6ng lam san, mua ban vat tu

phuc vu nong nghiep.

Nghion c0u. san xu6l, kinh doanh,va xuAt nh6p khAu gi6ng c6y

trdng c6c lo?i.

Sen xu5t may nong nghiep,lam nghiep; may chC biCn thucphAm. ttd u6ng: si?a choa, bao

duOng va l5p dat mdy mocthi6t bi.

san xuat, kinh doanh cec bai duavd rau qui n6ng sdn cao c5p phuc

vu noi tiCu va xu6t kh6u; nghi6ncou Ong dung, dao t4o, chuyan

giao dich vu kY thuat n6ng nghiepc6ng nghC cao.

ch6 bi6n hat gi6ng vach6 bi6n n6ng sdn

Nu6i trdng. ch6 bi6n ve xu5t khduthiy san; ch6 bi6n thuc an gia

srJrc, gia cam vath0y san

nghi kh6c.

Ddu tu gia c6ng, sdn xu6t, ch6bi6n. kinh doanh, xuat nhap

kh6u va dich vu trong nganhhang nOng san, th0y san. luong

thuc, thuc Pham.

C6ns ty C6 phln 35,3ci6ng Cay trdng HeTay ('HSC")

lgo tv^c6 nhdn ssGrong cay trongTrung uong QuingNam("QSC")

C6ng ty C6 phin 63,2Gi6ng ciy tr6ngmiAn Nam ('SSC')

cong ty c6 phanCo khi Gi6ng caytr6ng Mi6n Nam('ssE) c)

C6ns ty C6 ph5nDlu tu vA Ph6t tri6nnOng nghiep c6ngnghe cao Ha Nam

Cong ty TNHH Loagao ViCt Nam

Cong ty c6 phlnxuat nhap khaulhuy san tsen lreCABT")

C6ng ty TNHH 100 78,3LTh0y sin C6ngnghC cao AquatexBentre ("ABT High-Tech")

C6ng ty C6 phin 80,5 80,5Ch6 bi6n Hang xu6tkhau Long An('LAF)

Ap I (thi,a det s6 113. to Nuoi tr6ng thuli san noi dia:

ban dd s6 Og), Xe Tan nghien cuu khoa hqc va phat triCn

Thach, HuyCn Chau Tharnh, c6ng nghC trong linh vuc khoa

Tinh B6n Tre, ViCt Nam hQc nong nghiCp; va hoat dongchuyen m6n, khoa h9c va cong

s6 I t B Qu6c lO 62,Phudng 2, Thanh Ph6Tan An, Tinh Long An,

ViCt Nam.

t

Cong ty C6 phAn TOp doan PAN

THUYET MINH BAO CAO TAI CHINH HgP NHAT (CHUA KIEM TOAN) (ti5p thEO)

vao ngay 31 theng 3 nam 2o2o va cho ki' ke toan ba thang k6t thuc cr:rng ngay

1. THONG TrN CONG TY (ti6p theo)

Co ciu td chhc (ti6p theo)

BO9a-DN/HN

Dia chi Ngenh nghA kinh doanhTen c1ng ty

C6ng ty con sd hou gian ti6p (ti6p theo)

ri tC rl lelqt ich bi6u

(%) quydt(%)

C6ng ty C6 phdn 99,95Ch6 biSn Thucpham PAN(,PFM)

cong Ty c6 PhanTh0y san 584 NhaTrang ("584NT")

C6nq ty C6 phdnThiy san 584 CaN

Cong Ty c6 PhanBibica ('BBC")

Cong Ty TNHH 50,06 100MTV Bibica Mi6nD0ng

Cong TyTNHH 50,06Bibica Midn Bic

99,96 L6 A'l/l-9, Dudng vL3, san xu6t, ch6 bi6n, mua benKhu cong nghigp Vi;h LOc bdnh kgo, thoc u6ng c6 cdn,

2, Xe Long Hiep, Huyen soa dau nanh, nuOc giai kh6t,B6n Lrlc, Tinh Long An, c5c sdn phdm ttr thit, hai sen,

Vi€t Nam. cdc sdn phAm n6ng nghiep kh6cva kinh doanh blt oong s6n

73,44 73,45 584 dudng L6 Hdng Ki6m nghiem ch6t luqng,Phong, phudng Phudc ch6 bi6n bio qudn thriy sdn vd

Long, thanh ph6 Nha cec sen pham tir thiy sanTrang, ViQt Nam

99,8 79,29 Ceng ca Ca Nd md rQng, Ch6 bi6n, bdo quen th0y sdn vdxe aa Na, Huyen Thuan c6c s3n phim tu thiy sdn

Nam, Tinh Ninh Thuan

5O,OO 50,07 433 Ly Thuong Kifl, San xuet, mua bdn c6c sdn phimPhudng 8, Quan Tan Binh, duong, benh keo, nha, rugu

Thanh ph6 Hd Chi Minh, (th0c u6ng c6 c6n), bot dinhViCt Nam duong, s0a va cac sin phdm tir

s0a. soa dau nanh, nudc giaikhat, bot giai khet (khong san xuat

tai trv sd C6ng tY) va kinh doanhb5t dong san

Khu COng nghiCp My Sdn xu6t, mua b6n c6c sdn phAm

Phudc I, BCn Cat, Binh duong, banh keo, nha, bot dinhDuong duong, soa va cac sdn Phim t&

soa, soa dau nanh, nudc giaikhat, bot giai kh6t va cec lgai th!rc

phdm kh6c

1OO Khu C6ng nghiep Ph6 N6i San xuat, mua ban c6c san phamA. Tinh Hung Y€n tluong, benh keo. nha, bot dinh

duong, soa va cac sen phem tirs0a, soa dau nanh, nuoc gi6i

khat, bot giai khat

1oo Khu C6ng NghiQp Sdiodng Sin xuat, mua bdn cdc sin phdmB, Long Bi€n. Ha Noi dudng, benh, kgo, nha, bot dinh

!Hil3;il? J3!,ii""*U l;khAt, bot giai khet

1OO Thanh ph6 Bi6n Hda, Tinh San xuet va. kinh doanh dudng,odng Nai, ViQt Nam banh keo, chi6t xu6t be, rugu, bot

dinh duong, soa vd c6c sinPhem soa, sOa dau nanh va nuoc

giai khat

COng ty TNHH MTV 50,06 1OO KCN \fmh LOc 2, xa Long Sdn xu6t, mua b6n cdc sin phAm

Bibi; -t\rian Tay Hiep, huygn Ben LOc, tinh dudng, banh, keo, nha, bit dinh

Long An duong, soa, cec san Pham tu

"o"''*' oaln:i:l6i$gi-ffi1

(",) Tai ngay 31 theng 3 nam 2020, C6ng ty C6 phin Co khl Gi6ng ciy trdng Mi6n Nam d5' '

ngUn! hoat OOng vA eang trong qu6 trinh hoan tet cec thi tvc ph6 sdn doanh nghiCp theo

cec quy dinh hien hanh.

9

I

C6ng ty TNHH Mry 50,06Bibica Ha Noi

Cong ty TNHH Mot 50,06thanh viCn BibicaBiCn Hoa

Cong ty C6 phAn Tap doirn PAN B09a-DN/HN

2001 vd viOc ban hdnh b6n

2002 vd viQc ban hanh sau

2003 vd vigc ban hanh sau

THUYET MINH BAO CAO TAI CHINH HqP NHAT (CHL/A KIEM TOAN) (ti6P thEO)

vao ngay 31 thang 3 nam 2o2o va cho ky k6 toan ba thang k6t thuc cong ngay

2. COSOTRiNH BAY

2.1 Chuin mltc ve ch6 dO kd toen ep dyng

Bao cao tai chinh hqp nh5t cia Tap doan dLPqc trinh bay bdng ddng Vigt Nam ("VND") phir

hqp voi Ch6 dO kC toin doanh ngnigp Vigt ttam vi c6c Chuan muc K6 toen Viet Nam do B0

Tai chinh ban hanh theo:

' Quy6t dinh so 149/2001/QD-BTC ngay 31 thang 12 nemChuAn muc K6 toan viet Nam (oqt 1):

' Quy5t dinh s6 165/2002/OO-BTC ngay 31 thang 12 namChuAn mqc KC toan Viet Nam (Oqt 2)i

' Quy6t dinh s6 234I2003/OD-BTC ngay 30 thang 12 nemChuan mr/c K6 toan Viet Nam (Dqt 3):

) Quy6t t inh s6 12I2005/QD-BTC ngay 15 thang 2 nam 2OO5 vd viec ban hanh sau Chuanmu,c K6 to6n Viet Nam (Oqt 4); vd

r Quy6t drinh s6 1oo/2005/Qo-BTc ngay 28 thang 12 nam 2oo5 vA viQc ban hdnh b6n

ChuAn mr.r,c K6 toan vigt Nam (oqt 5).

Theo al6, bang can d6i k6 toen hop nh5t, beo ceo k6t qud hoat dong kinh doanh hqp nhet,

bao cao lLru Cnuy6n tidn te hqp nh6t va cac thuy6t minh bAo c6o tii chinh hgp nhAt dugctrinh bay fem tn6o vd viec sO dung cec bao cao nay khong danh cho cac d6i tLrqng kh6ng

dugc cung cAp c5c thong tin vd cdi thl] tuc va nguyen tlc vd th6ng le k6 toan tai Viet Nam

va hon n0L khong duqc ahi dinh trlnh bay tinh hlnh tdi chinh, k6t qua.hoat dong kinh doanhvd luu chuydn ti6i t€ theo c6c nguyen tlc va thong le k6 toan du'qc chAp nhan rong rai o cacnuoc va lanh th6 khAc ngoai Vigt Nam.

Hinh thhc sd k6 todn dp dyng

Hinh thuc s6 k6 toan dugc ap dung crla C6ng ty la Nhat ky chung.

NiAn dO kd benNien dO k6 toen cia Tap doan ap dvng cho viec lap beo cao tai chinh hop nhSt b5t dau vaongay 1 thang 1 va k5t thuc veo ngay 31 thang 12.

Dql v! ti6n tC kd toan

Beo ceo tai chinh hqp nhet duqc lap bSng tlon vitian tC sl} dung trong k6 toan cia Tap doanIA VNO,

co sA hw nhet

Bao cao tai chinh hop nh6t bao gdm cac beo c6o tai chtnh crla Cong ty me va cac c6ng tycon cho ky k6 toan ba thang ket thuc ngay 31 thang 3 nam 2020.

Cac cong ty con duqc hqp nhAt toan bO kA tu ngay mua, la ngay Tap doan thuc sr/ nimquy6n ki6m soat cong ty con, va ti6p tuc tluqc hqp nh6t cho den ngiy Tap doan thuc sr,r

chAm dut quydn ki6m soet ar6i voi cong ty con.

Cac bao cao tai chinh crla cAc cong ty me va cong ty con sr] dung dd nqp nhAt atuqc lap cho

cing mot k!, k6 toan, va dLrqc ap dung cac chinh sach kA toan mot cach th6ng nhat.

56 du cac tai khoan trCn bang can d6i k6 toen gioa cAc don vltrong cUng Tap doan, c6c giao

dich noi bO, c6c khodn lai hoac 16 noi bO chua thuc hien phat sinh tu cac aiao dich nay duqcloai tru hoan toan.

LEi ich cia cic c6 dong thi6u s6 la phAn lqi ich trong lai, hoac 16, vi trong tai san thuan ciacong ty con khong duqc nam giu bdi Tap doan va dugc trlnh bdy ri6ng bigt tren bao ceo ket

oud-hoat donq ki;h doanh hob nhAt va dugc trlnh bay rieng biet voi phin v6n chrl sO hou

iia cac c6 d6-ng cia c6ng ty me trong phAn v6n chi sd hou trCn bang can d6i k6 toan hop

nn5t.

2.5

10

C6ng ty C6 phan TOp dodn PAN B09a-DN/HN

THUYET M|NH BAo cAo rAl CHINH HqP NHAT (cHtrA KIEM ToAN) (ti6p theo)vao ngay 31 thang 3 nem 2020 va cho ki, k6 toan ba thang k6t thuc c0ng ngay

r. r6u rAr cAc cHittx sAcx xE roAl cxU YEU

3.1 TiAn ve cec khoen tuong dtrung ti6n

Ti6n va cac khoan tuong duong tidn bao gdm tidn mat tai qu! vi ti6n gli ngan hang, cac

khoin ddu tu ngin h?n c6 thdi hqn g6c khdng qu6 ba thang, c6 tinh thanh khoan cao' c6 kha

nang chuyen d6i d6 dang thanh cac luEng tian xac dinh vd khong c6 nhidu rrii ro trong chuy6n

d6i thanh tidn.

3.2 Heng tdn kho

Hang tdn kho duEc ghi nhan theo gia th5p h-on gi0a gia thanh d6 dua m6i sdn ph5m d6n vi

tri vi oidu ki€n hien iqi vd gi6 tri thuAn c6 thd thuc hien duqc. Gie tri thuan c6 th6 thltc hiCn

duEc la gia ban uoc tinh crja hdng t6n kho trong diAu ki€n kinh doanh binh thudng tru chiphi udc tlnh dA hoen thanh va chi phi ban hdng uoc tinh.

Tap doan ep dung phLrong phap ke khai thudng xuyen dB hach toen hdng t6n kho voi gi6 trlduqc xac dinh nhlr sau:

NguyCn vat lieu, hdng h6a chi phi mua theo phuong phap binh qudn gia quydn.

Thanh ph5m va chi phi san - gia v6n nguyen vat lieu va lao dOng truc ti6p cQng chi phi

xu6t, finn doanh d0 dang ian xuAt cfrung c6 lien quan duqc phan bd dLPa tren mucd0 hoat dong binh thuong theo phuong phap binh quan giaquyen.

Du phdng giem gid hdng t6n kho

56 tang hoac giam khoan dqr phdng gidm gi6 hing tdn kho duEc hach toen vao gia v6n hingben trong bao cao k6t qua hoat dQng kinh doanh hqp nhAt.

Cdc khodn phdi thu

Cac khoan phdi thu duoc trinh bay ken bao cao tdi chinh hqp nhet theo gie tri ghi s6 cackhoin phdi thu tu khech hang va phai thu khec sau khi can tru cac khoan dqP phong duqc lap

cho c6c khoan phai thu kh6 dOi.

Drr phong ng phii thu kho ddi th6 hiQn phAn gia tri cia cac khoan phai thu ma Tap doan duki6n khong c6 khd ndng thu h6i tai ngay k6t thnc ki, k6 toan. Tang hoac giam s6 du tei khoandu phdng dugc hach toan vdo chi phi qudn l! doanh nghiQp trong k!'.

Tei sen c6 dlnh hou hinh

Tai san c6 dinh hOu hlnh duqc th6 hien theo nguyen gia tru di gie tri khAu hao l0y k6.

Nguyen gia tai sdn c6 dinh bao g6m gi6 mua va nhong chi phlco lien quan truc ti6p d6n vi€cdua tai san vao trang thei sin sang hoat dong nhu dt/ kien.

Cac chi phi mua sim, ning cAp vi d6i mdi tai sdn c6 dinh duqc ghi tang nguyCn gie ct]a taisdn va chi phi bao tri, s(}ainoi duqc hach toan vao bao cao k6t qua hoat dong kinh doanhhop nh5t khi phat sinh.

Khi tai san c6 dinh hou hinh duEc ban hay thanh lf, nguy€n gia ve gia tri khSu hao loy kE

duEc x6a s6 vi c6c khoan lei 16 phat sinh do thanh U tii sAn duoc hach toan vao beo caoket qua hoat dong kinh doanh hqp nh6t.

Du phdng cho hang tdn kho dusc trich lap cho phAn gi6 tri du !i6n bi t6n thet do cdc khoinsuy'gidm-trong giairi (do gidm gie, hu hdng. keh ph5m chAt, l6i thor v.v.) c6 th6 xdv ra d6ivoi riguyen vat li6u, thanh pn6m. nang h6a t6n kho khec thuOc quydn sd h0u cia TOp doAn

Orra tien oang chung hop ty vd sr.r suy giam gia tri tai ngay k6t thuc ki' k6 toen.

3.4

11

C6ng ty C6 phAn Tip tlodn PAN BO9a-DN/HN

THUYET M|NH BAo cAo rAl CHINH HoP NHAT (cHtrA KIEM ToAN) (ti6p theo)vao ngay 31 thang 3 nem 2O2O va cho ky k6 toan ba thang ket thuc cting ngay

3. cAc cHiNH sAcH xE roAH cHo YEU (ti6p theo)

3.5 Tei sen c6 dinh vo hinh

Tai san c6 d!nh vo hinh dugc ghi nhan theo nguyen gie tro tti gia ki kh5u tru luy k6.

Nguyen gia tii s6n c6 dinh vo hinh bao g6m gi6 mua va nhirng chi phl c6 lien quan trqc ti6P

d6n vigc dua tai san veo s& dqng nhu du ki5n.

Cac chi phi ning c5p vi tt6i moi tai san c6 oinh vo hinh duoc ghi teng nguyen gie cia tai sanvi c6c chi phi khac duqc hach toan vao bao cao k6t qui hoqt dQng kinh doanh hEp nhat khiphat sinh.

Khi tii sdn c6 dinh vo hinh dusc b6n hay thanh ly, nguyen gid vd gi6 tri kh6u tru loy k6duqcx6a sd vd cac khoan lei 16 phat sinh do thanh ly tai san dugc hach toen vao beo ceo ket qua

hoat dong kinh doanh hgp nh6t.

Quy€n stt d\lng ddt

Quy6n su dung tf5t duqc ghi nhan nhu tai sdn vO hinh khi Tip doan.dugc cap 9i5y chungnhan quydn s& dqng dAt vd n6u ttuqc sO dung cho muc dich sdn xuAt, kinh doanh hay chothue. Ng;yen gia qu-ydn s0 dung trit bao gdm i5t ca nhong chi phi co lien quan trvc ti6p d6nviec oui oat vEo trang thdi s5n sdng d6 sr) dung. Quydn s& dung dat vdi thdi gian s0 dungkhong thdi h?n thi khong khAu tru.

Ti6n thuc arAt tra truoc cho cic hqp ddng thue d6t c6 hieu luc trudc ndm 2003 vi duqc cAp

GiSy chung nhan quy6n st} dung dAt duqc ghi nhan la tei sin c6 dinh vo hlnh theo quy dinhcria Thong tu s6 4512013ffT-BTC do B0 Tai chinh ban hanh vao ngay 25 thang 4 ndm 2013hudng d5-n ch6 dO quan ly, sl} dung vi trich khdu hao tai san c6 dinh.

Bdn quydn

Bdn quydn cdc loqi gi6ng ngo vi lua dugc ghi nhan-theo gia mua d6i voi cac loai gi6ng khong

do C6ng ty vd c6ng iy co-n t[ nghi€n cuu vi phdt trien. Bdn quydn duqc phan b6 theo phuongphep duohg thdng trong thdi gian ngSn hon gifra thdi gian s& dvng hfu ich udc tinh va thdigian mua bdn quydn.

3.6 Khdu hao vd hao mdn

Kh5u hao tdi sin c6 dinh hou hinh va hao mdn tdi sdn c6 dinh v0 hlnh t uEc trich theo phLrong

phip khAu hao dudng thing trong su6t thdi gian hou dung uOc tinh cia cec tai san nhu sau:

Quydn sr? dung dAtNha cl}a va vat kien trUcMay m6c va thi6t biPhuong tien van taiThi6t bi vAn phongBdn quy6nPhin mdm miy tinhKhac

3.7 Chi phi di vay

I

i

10 - 49 n5m5-25nem3-10nim3-20nim3-10nam

5 nam3 nam

5-8nam

chi phi cti vay bao g6m tai tidn vay vd cac chi phi khac phet sinh lien quan truc ti6p d6n c6c

xnoin rry crla T6p-ooin va dugc h?ch toan nhu chi phi phat sinh trong ki'khi phat sinh'

Chi phi di vay duqc hach toen nhu- chi phi phat sinh trong ki' ngoai tru cAc khoan duqc v6n

h6a nhu the6 nqi dung crla doan ti6p theo.

Chi phi di vay liCn quan truc ti6p d6-n vigc-mua sdm, xay d\rng hoic hinh thanh mot tai san

cu tti6 cAn c6 mOt thdi gian dri ddi d6 c6 th6 dua vao srl dUng theo mUc dich dinh truOc hoac

d6 ban duoc v6n h6a vdo nguycn gie cia tdi sAn d6

C6ng ty C6 ph6n TQp dodn PAN

THUYET M|NH BAo cAo rAl CHINH HqP NHAT (cHt/A KIEM ToAN) (ti6p theo)vao ngey 31 thang 3 ndm 2O2O va cho ky k6 toen ba theng k6t thuc cung ngey

3. r6M rAr cAc cHiNH sAcH KE ToAN cxo vEu (ti6p theo)

3.8 Bit dqng sdn oiu tu

BO9a-DN/HN

e5t oong sin dAu tu duqc tha hien theo nguyen gia bao gdm ca cac chi phi giao dich licnquan tru di gia tri khSu hao l0y k6.

Cec khoan chi phi licn quan d6n b5t dqng sdn deu tu phat sinh sau ghi nhan ban dAu duqchach toan veo gia tri cdn lai cria bAt dong san deu tu khi C6ng ty c6 kha neng thu duqc c6c

lEi ich kinh t6 trong tuong lai nhi6u hon mOc hoat dong dugc d6nh gia ban dau cia bat dong

sdn dAu tu d6.KhAu hao bAt dong sdn dAu tu dugc trich theo phuong phdp kh5u hao ttudng thSng kongsu6t thdi gian hou dung udc tinh crla cac b5t dong sin nhu sau:

Nha cia, v6t ki6n tr0cTai sin kh6c

5-20nem6 - 15 nim

BAt dong sin dAu tu kh6ng cdn dLrqc trinh bay trong beng can d6i k6 toan hqpnh6t sau khiara ben hoac sau khi bat dong sdn dAu tu cla khong cdn duqc sl} dung vd x6t th6y khong thu

duqc lgi lih kinh t6 trong tuong lai tu viQc thanh It bet dong sin dAu tu.tl6. Chenh lech gioatidn thu thuAn tu viec b5n tdi sEn vdi gie tri con lai c0a bat dong s3n dAu tu dugc ghi nhinvao k6t qua hoat dong kinh doanh hqp nh6t trong ky thanh ly.

Vi0c chuy6n tu bAt dOng san chi sd h0u srl dr,rng ho{c hang tdn kho hanh b6t d0ng san dau tu chikhi c6 su thay ddi va muc dich sr) dqng nhu rudng hqp chrl sd h0u chAm dut st} dr,lng Bi sdn dt6 vd

bat dau cho bCn khac hue hoat dong hoac khi k6t thuc giai do?n xay dung. Vlec chuyen hr-bat dong

s6n dAu hr sang bAt dong san chtl sd hou srl dvng hay hdng t6n kho chi khi c6 su thay ddi ve muc

dich si dung nhu c6c trudng hqp chi s0 hou bit OAu srl dung tsi san nay hoac b5t dau fi6n khai

cho muc dich bAn. Mec chuyan tu Mt dong sen dAu tu sang bAt tt$ng sdn chi sd hou sr] dvng hoiching t6n kho khong ldm thay tt6i nguyen gia hay gie fi con hicia uAi oong san tai ngay chuy6n d6i.

3.9 Thue tei sen

ViCc xac dinh mot thda thuan c6 phdi ld th6a thuan thue tai san hay khong dua tren bin ch5tcia thda thuan d6 taithdi di6m khdi afiu: lieu viec thuc hign th6a thuan nay co phq thuoc vaoviec s& dung mot Ei san nh6t dinh va thda thuan c6 bao gdm tli€u khodn vd quyAn si dqngtai san hay khong.

ThuC tei san duqc phan loai la thue tdi chinh n6u theo hEp d6ng thu6 tdi sin ben cho thuechuy6n giao phin lon rii ro va lEi ich g5n li6n vdi quydn sd hou tdi san cho bCn di thuc. Tetcd c6c th6a thuan thuC tai san khac dugc phen lo?i la thue ho?t dong.

Trong truong hqp TAp doen b ben di thue

Cec khoan tidn thu6 theo hqp d6ng thue ho?t dong duEc hach toan vao k6t qua hoat dongkinh doanh hqp nhattheo phuong phap duong thSng trong su6tthdi han cia hqp ddng thu6.

Trong trudng hqp TAp doen h ben cho thue

Tai san theo hqp ddng cho thuC hoat dong duqc ghi nhan la b5t dong san dau tu trCn bangcan d6i k6 toen hqp nh5t. Chi phitryc ti6p ban dAu dE thuong thAo thda thuin cho thue hoatdong duqc ghi nhan veo beo ceo k6t qua hoat dong kinh doanh hgp nhAt khi phat sinh.

Thu nhap tu ti€n cho thue dugc hach toan vao bao cao k6t qui hoqt dong kinh doanh hEpnhet theo phuong phap duong th5ng trong su6t thoi gian cho thue.

3.10 Chi phi tra tntocChi phi tra trudc bao gdm cec chi phi trd trudc ngan han hoec chi phi tra truoc dai han trenbang can d6i ke toan hqp nh6t va duEc phan bd trong khoang thdi gian tra truoc cia chiphi tuong ung vdi cac loi ich kinh t6 druqc tAo ra t0 cec chi phinay.

Tien thue dA te tuocTidn thu6 d6t tra truoc bao g6m s6 du chua phan b6 h6t cia khoin tidn thue d6t da tra theocdc hgp ddng thue dAt c6 hieu l\.pc sau ndm 2003. Theo Th6ng tu 45, khoan tien thue det tratruoc n6i ken duqc ghi nhan nhu chi phita trudc dai h?n va dugc phan b6 vdo chi pht trongthdi gian con lai crla hqp ddng thue.

IJ

THUYET MINH BAO CAO TAt CHiNH HOP NHAT (CHUA KIEM TOAN) (ti6p thEO)

vao ngay 31 thang 3 nam 2O2O va cho ky k6 toan ba thang k6t thuc cung ngay

3. T6M TAT cAc cHiNH sAcH KE ToAN cHo YEU (ti6p theo)

3.11 HW nhet kinh doanh ve Qi th6 thuong m?i

Hop nhdt kinh doanh dLrqc hach toan theo phuong phap gia mua. Gie phi hqp nh6t kinh

doanh bao g6m giA trr hop ly tai ngay dien ra trao d6i cia cac tai san dem trao d6i, cec khoan

nq phdi trd da pnlt slnn nodc oa t-nui nhan va cac cong cq v6n do.b6n.mua phet hanhdd d6i

l6y quy6n ki6m so6t ben bi mua vA c6c -chi phi lien quan trqc tiep d6n viQc hgP nhat kinh

Ooann. tai san de mua, nq phai tra c6 th6 x6c dlnh duqc va nhong khoan nE ti6m tang phei

ganh chiu trong hqp nhAt kinh doanh d6u ghi nhan theo gia tri hEp ly tai ngay hqp nhat kinh

doanh.

LEi th6 thuong mai phat sinh tu hqp nhAt kinh doanh duqc ghi nhan ban dAu theo gi6 g6c,

la phAn chenh lgch gioa gia phi hqp nhet kinh doanh sovoi vdi phen sd hOu crla ben mua

trong gi6 tri hqp l9 thuin crla tai sdn. nq phai tre cO th6 xec dinh duqc va cec khodn no ti6m

tang oi ghi nnan. Sau khi ghi nhan ban dAu, lgi th6 thuong m?i n6u c6 duqc xec dinh gia tri

oirig giig6c tiu oi tn6u tii tuy t<e. Lqi th6 thuong mai n6u co duqc phan b6 theo phuongpnai 6uo-ng thing trong thdi gian hou ich duqc ubc tlnh toi da ld l0 ndm N6u chi phi hqpnhet kinh doanh th5p hon gie ki hqp ly c|]a tai sdn thuAn cia cong.ty con, khoan chenh lech

duqc ghi nhNn tryc ii6p vio k6t qud hoat ttOng kinh doanh hqp nhAt.

3.12 Cdc khodn dAu tuDdu tu vito cdc cOng ty hen kdt

Cac khodn tlAu tu vao cac cong ty licn k6t duoc hEp nhAt theo phuong phap v6n chrl sd h0u.

C6ng ty li€n ket la cac cOng ty ma trong d6 Tap doan c6 anh hudng dang k6 nhung khOng

phai la cong ty con hay cong ty lien doanh c0a Tap doan. Thong thudng, Tap doan duqc coiia c6 ann hudng d6ng t6 neu s0 hou tt 20% quyAn b6 phieu d don vi nhan dAu tu.

Theo phuong ph5p v6n chi sd hou, khodn ttAu tu duqc ghi nhan ban d5u trcn bang can d6i

ke toan hEp nnSt tneo gia g6c, sau d6 duqc didu chinh theo nhilng thay tl6i.cia phan sd hirucia Tap doan trong tdisii thuAn crla cong ty lien k6t sau khi mua. Lqi thO thuong mai n6u

c6 phai sinh duEc phan anh trong gia tri cOn lai crla khodn dAu tu vd duEc phan b6 trongkhoang thdi gian t6i da li 10 nim.-Blo c6o k6t qu6 hoat dong kinh doanh hop nhAt phan anhptrAn so nfru cna Tap doan trong k6t qud hoat dong kinh doanh c|]a cong ty lien k6t sau khimua.

Ph6n sd hou cia nhd ttiu tLr trong lEi nhuan (16) cia cong ty licn k6t sau khi mua duqc phdn

anh kcn bao c5o k6t qud hoat d6ng kinh doanh hqp nh6t vd phAn sd hiru cia-nhd dAu tutrong thay d6i sau khi mua cia quy dfi tro duoc ghi nhan vao qu! dy trir. Thay d6i luy ke saukhi mua duoc di6u chinh vao gia tri cdn lai crla khoan dau tLP vao cOng ty lien. kCt. C6 t0cduoc nhan tu cong ty Iicn k6t duqc cAn tru vdo khodn dAu tu vao cong ty lien k6t.

Chung khoen kinh doanh vd ddu tu gbp v6n vdo don vi khdc

Chung khoan kinh doanh vi dAu tu g6p v6n vdo don vi khac duqc ghi nhan theo gia muathuc te.

COng ty C6 phAn TOp dodn PAN B09a-DN/HN

Dq ph1ng giem gie ti cec khoen deu W

Du phong duqc lap cho viec giam gie tri cia cic khoin dAu tu vdo.ngdy k6t th0c k!, k6 toantheo hudng dAn cria Thong tv s6 2z8,t2oogfiT-BTc va Thong tu s6 89/2013/TT-BTC do B0Tai chtnh ban hanh lAn luEt vdo ngay 7 theng 12 nim 2009 vd ngdy 28 thang 6 nam 2013.Tang hoac giam s6 du tai khoan dy phdng dugc hach toan vao chi phitai chinh trong beocao k6t qud hoat d0ng kinh doanh hop nh6t.

Ddu tu ndm gi? d6n ngdy cleo hAn

C6c khodn dAu tu n5m gio d6n ngdy dao h?n duEc ghi nhan theo gi6 g6c. Sau khi nhan bandAu, cic khodn dAu tu niy duEc ghi nhan theo gia tri c6 th6 thu hdi. Cec khoan suy giim gi6ki cia khoan dAu tu nau phat sinh duEc hach toan vao chi phi trong ki, va giam ku trqc ti6pgia tri dau tu.

14

C6ng ty C6 phan TQp dodn PAN BO9a-DN/HN

THUYET M|NH BAo cAo rAl CHINH HgP NHAT (cHuA KIEM ToAN) (ti6p theo)vao ngay 31 thang 3 nem 2o2o va cho ky k6 toen ba thang k6t thrlc cung ngay

3. cAc criNx sAcx xE roAtt cHo YEU (ti6p theo)

3.13 Cdc khoin phdi trA ve chi phi trich tnrec

3.14 Tr? cAp thdi viic phei tra

Trg c6p th6i vigc cho nhan vien duqc trich trudc vao cu6i m6i nam bao cao cho toan b0

ngudi iao arQng da lam viec tai COng ty dtrqc hon 12 thang cho d6n ngiy 3'1 th6ng 12 nam

2608 voi moc irich cho m6i nam lam viec tinh den ngiy 31 thang 12 nam 2008 b,ng mot niamuc lLrong binh quan theng theo Luat Lao dong, Luat bdo hi6m xa hoi va cac van bdn huongdin co lie-n quan. Muc luo'ng binh quan theng- dung dA tinh trq c5p thoi viec s6 duqc di6u

chinh vio cu6i m6i nien d0 bdo cdo theo muc lu'ong binh quan cia sau thang gan nhat tinhd6n thdi diBm lap bao cao. Tang hoAc Aiam trong khoan trich truoc nay ngoai tru phAn thanhtoAn thyc t6 cho'ngudl lao dQng-s6 iluic ghi nh5n vao bao c6o k6t qua kinh doanh hqp nhet.

Khodn trq c6p thoi vigc trich truoc nay duqc s0 dung dB tra trq c5p thoi vigc cho ngudi lao

dQng khi chSm dut hop d6ng lao dong theo Oi6u 48 cia B0 luat Lao dong.

3.15 Cec nghiep vy bing ngopitQ

Cac nghiep vu phat sinh bdng c6c don vi tidn t€ kh6c vdi don vi ti6n te kC toen cia Tfp doAn

(VNotduqc h?ch toan theo ti gia giao dich thuc t6 vio ngay phet sinh nghiep vv theo nguyentrc sau:

- nghiep vu lam phat sinh cac khoan phii thu duqc hach toan theo ti gia mua ct]a ng6nhang thuong mai noi Tip doin chi dinh khach hang thanh toan; va

- nghiep vu lam phat sinh cec khoan phai tra duqc h?ch toen theo ty gie bdn cria ng6n

hdng thuong mai noi Tip doin du ki6n giao dich.

Tai ngay k6t thoc ky k6 toan, cac khoan muc ti6n lQ cd g6c ngo?i tC ttuEc denh gie lai theo tigi6 giao dich tnuc [6 tai ngiy cia bang can d6i k6 toan hqp nhat theo nguycn tac sau:

- c6c khoin mqc tidn tQ duqc phan loAi la taisan duqc hach toan theo ti gia mua cia nganhang thLrong mai noi Tap doan thuong xuyCn c6 giao dichi va

- c6c khodn muc tidn t0 ttuEc phan loai la nq phai tra duEc hach toan theo ty gia ban ciangan hang thuong mai noi Tap doan thLrdng xuyCn c6 giao dich

Tet ca cac khoan chenh tgch ti gie thuc t6 phdt sinh trong ki' va chenh lech do danh gie lai

s6 du tidn tQ c6 g6c ngoai tO cu6i ky duqc h?ch toan vao b5o cto k6t qua ho?t dong kinh

doanh hqp nh5t.

3.16 Phen chia lqi nhuAn

Lqi nhuan thuAn sau thu6 thu nhap doanh nghiep co th6 ttuqc chia cho c6c c6 d6ng sau khi

aruqc dai hoi ddng c6 d6ng phe duyQt vi sau ttri da tricn lap cac quy du phong theo Di6u leTap doan va cac quy dinh cia phap luat Viet Nam.

Tap doan trich lap cec quy du phdng sau day tu loi nhuan thuAn sau thu6 thu nhap doanh

ngirigp cia TOp Oban tneoO6 nghi crla HOi ttdng Qu6n tri va dugc cac c6 d6ng phe duyQt tai

dai hoi ddng c6 dong thuong nien:

> Qu! dAu tu va phat tri6n

Ouy nay aruqc trich lap nham phuc vu viQc md rong hoat dong hoic diu tu chi6u siu ciaTap doan.

> Qu! khen thudng, Phuc lqi

Ouy nay dugc trich lap d6 khen thudng, khuy6n khich vat ch6t, d,em lai lqi ich chung va

nang cao phric lqi cho c6ng nhan vien.

C6c khoin phai tra va chi phi trich truoc dugc ghi nhan cho s6 tidn pfrii tra trong tuong lai

lien quan tt6n hdng h6a va dich vu de nhan duqc khong phv thuoc vao viec Tap doan da

nhan duqc hoa don cia nha cung c5p hay chua.

)

l\

15

C6ng ty C6 phAn TQp ttodn PAN B09a-DN/HN

THUYET MINH BAO CAO TAI CH|NH HqP NHAT (CHUA KIEM TOAN) (ti6p thEO)

vao ngay 31 thang 3 nem 2o2o va cho ki/ k6 toan ba thang k6t thuc cung ngay

s. r6m rAr cAc cHiNx sAcx KE roAN cHo vEu (ti6p theo)

3.17 c6 phi6u qu!'

Cac cong cu v6n chrl sd hou duqc Tap doan mua lai (c6 phi6u quy) duqc ghi-nhan theo

nguyen gia va tru vao v6n chrl sO hOu. Tap doan kh6ng ghi nhan cac khoin lai (16) khi mua,

Oan, pnat nanir hodc htly cac cOng cu v6n chrl sd h0u crla minh

3.18 Ldi trOn c6 phi6u

Lai co ban tren c6 phi6u duqc tinh bing cdch chia lqi nhuan hoic 16 sau thu6 phSn b6 cho

c6 tlong sd hou c6 phi6u pn6 tnong crli Cong ty cho s6 luEng binh quan gia quyAn cia s6c6 phi6u ph6 th6ng dang luu hanh trong ki'.

Lii suy giim tr€n c6 phi6u duoc tinh b5nq cdch chia lEi nhuan thuAn sau thu6 phAn b6 cho

co oong so nuu co pnreu pn6 irrong cria 66ng ty cho s6 luEng binh quan gia quyBn cia s6

c6 phi6u ph6 th6ng dang ILru hanh trong ki, va s6 luqng binh quan gia. quy6n cria c6 phi6u

pnd tnong s6 duqj phaihanh trong tru5ng h-qp tet ca clc c6 phi5u ph6 thong ti6m ning c6

tac dong suy giim cfdu duqc chuy6n thanh c6 phieu ph6 thong

3.19 Ghi nh?n doanh thu

Doanh thu atuEc ghi nhan khiTap doan c6 kha neng nhan duqc cec lgi ich kinh16 c6 th6 xAc

dinh duqc mot cjch chic chln. Doanh thu dLrqc xAc dinh theo gia tri hEp l! cia c6c khoinda thu hoac se thu dirqc sau khi kr.r di cac khoan chiCt khSu thuong mqi, gidm gia hang ban

va hang ban bi tra hi. Cac dieu kiCn ghi nhan cu th6 sau day cl]ng phai duqc dap ong khi ghi

nhan doanh thu:

Doanh thu ben heng

Doanh thu ban hang duEc ghi nhan khi cac rUi ro trong y6u vd c6c quydn sd hilu hang h6a

tti ttuEc chuy6n sang ngudi mua, thudng la trirng vdi viQc chuy6n giao hang h6a.

Doanh thu cung cAp dich vu

Doanh thu duoc ghi nhan khi hoan thanh viec cung cAp dich vu.

I ten lal

Doanh thu duoc ghi nhan khi tiAn lai phet sinh tren co sd ddn tich (c6 tinh d6n lEi toc ma taisan dem lai) tru khi kha nang thu hdi tidn lai khong chEc ch5n.

c6 t(tc

Doanh thu t uEc ghi nhNn khi quydn dl?qc nhan khoan thanh toan c6 tfc cia Tap doan duEc

Thu6

Thu6 thu nhep hien hdnh

Tai san thu6 thu nhap va thu6 thu nhap phai nop cho nem hien hanh va cac nam truOc duqcx6c dinh bing s6 ti6n drr ki6n duEc thu hdi tu hoac phai nop cho co quan thu6, dua tren cecmuc thu6 suSt va cec luat thu6 c6 hi€u luc d6n ngay k6t thric ki, k6 toan.

Thue thu nhap hien. hanh dugc ghi nhan vao k6t qui hoqt dong kinh doanh hEp nhAt ngoaitru trudng hop thu6 thu nhap phat sinh li6n quan rt6n mQt khoin muc duqc ghi thing vdov6n chrl sd htru, trong trudng hEp ndy, thu6 thu nhip hiCn hanh c0ng duEc ghi nhan tructi6p vio v6n chi sO h0u.

Tap doan chi duqc bar trLr cac tdi sdn thu6 thu nhap hien hanh va thu6 thu nhap hien hanhphai tra khi Tap doan cd quy6n hop phap duEc b0 tru gioa tai san thu6 thu nhap hien hanhvoi thu6 thu nhap hiCn hdnh phdi nop va Tap doan du dinh thanh toen thu6 thu nhap hienhanh phai ka va tai san thue thu nhap hiCn hanh tr€n co sd thuin.

16

C0ng ty C6 phin T?p dodn PAN BO9a-DN/HN

THUYET M|NH BAo cAo rAl CHINH HqP NHAT (cHl./A rtEu roAul (ti6p theo)vao ngay 31 thang 3 ndm 2020 va cho ki, kc toan ba thang k6t thuc cing ngay

3. cAc cHiNH sAcH xE roAH cHU YEU (ti6p theo)

3.20 7,u6 (ti5p theo)

Thu6 thu nhAp hoan lai

Thu6 thu nhap hoan lai duqc x6c arinh cho cac khoAn chenh lech tam thoi tai ngay k6t thuc

ky k6 toan gi1a co sd tinh inu6 tnu nnlp crla cac tai san va no phai tra va gia tri ghi s6 c1a

chlng cho mr,rc dich lap bao cao tai chinh.

Thue thu nhap hoan lai phAi tr6 duqc ghi nhan cho tet ca cac khoan chenh lCch tam thdi chiu

thu6, ngo4i tru:

> thu6 thu nhap hoan lai phii ki phat sinh tu ghi nh?n ban dAu crla mot tai san hay nE phai

tra tu mOt giio dich mi giao dich nay khong c6 dnh hudng d6n lqi nhuin k6 toan hoAc

loi nhuin tinn thu6 tnu nnap noac 16 tinh thu6 tai thdi ariam phat sinh giao dich; va

F cac chenh lQch tam thoi chiu thu5 g5n liAn vdi cAc khoan d5u tu viro c6ng ty con va cOng

ty tien k6t khi c6 khd nSng ki6m soet thdi gian hoan nhap khoan chenh lenh tam thoi va

inic crran khoan chenh iCch tam thdi se inong duEc hoan nhap trong tuong lai c6 th6

du doan.

Tdi s6n thu6 thu nhap hoSn lai cAn dLrEc ghi nhan cho tAt ca cac chcnh le-ch tam thoi duEckhau tru, qia tri duEc kh5u tru chuy6n sang cac ndm sau crla cec khoan l0 tinh thue va cac

1noin uu iii tt'r6 chua si dung, (fri cnSc it,jn trong tuong lai s6 co lEi. nhuan tinh thu6 d6

so dqng nhong chenh lech tam inoi euqc rniu tru, cIc kho5n 16 tinh thue va cac uu tt6i thu6

chua s& dung nay, ngo?i tru:

' tai san thu6 thu nhap hoan lai phat sinh tu ghi nhan ban dAu cia mot tai san hoAc nE

phai trd tu mot giao dich md giio dich ndy kh6ng c6 dnh hudng den lqi nhuan k6 toan

hodc loi nhuan tinh thu6 (hoac 16 tinh thu6) tai thoi di6m phet sinh giao dich; va

' tat ca cac chCnh lech tam thoi atuqc khSu tru phat sinh tr'r cac khoin dAu tu vao cong tycon va cong ty lien k5t khi chSc chSn la chenh lgnh tam thdi se aruqc hoan nhap trongtuong lai co ttr6 Orr Ooan duqc va co lEi nhuan chiu thu6 ar6 sl} dung duEc khodn chenhlech tam thdi d6.

Gia tri ghi s6 cia tdi san thu6 thu nhap doanh nghiep ho5n lai phai dL?qc xem xet lai vao ngaykCt thuc ki, k6 to6n ve phei giam gie tri ghi s6 cia tai san thu6 thu nhap hoan lai den muc bao

ddm chScch5n c6 tlrl iqi nhuin tinh thu6 cho ph6p tEi ich crla mOt phAn hoac toan b0 tdi sinthue thu nhap ho6n lai duqc sr) dqng. C6c tdi san thu6 thu nhap doanh nghigp hoan lai chuat uqc ghi nhln trudc day duqc xem xet lai vao ngay kct thtlc ki'-ke toen va duqc ghi nhankhi ch5c chin cO tlLl lqi nnuan tinn thu6 trong tuong lai d6 cO th6 su dung cac tai sen thuethu nhep hoan lai chua ghi nhan nay.

Tai sdn thu6 thu nhap hoan lai va thu6 thu nhap hoin lai phii tri duqc xac dinh theo thu6suAt du tinh se ap dung cho k! k6 toen khi tai san duqc thu h6i hay nq phdi trd dLPEc thanhtoan, dua trCn cdc mr?c thu6 suAt va luat thu6 c6 hieu luc vdo ngay ket thuc k!' kO todn

Thue thu nhap hoan lai atuqc ghi nhan vao k6t qua hoat dong kinh doanh hqp nh6t ngoai trutrudng hEp thu6 thu nhap pnit sinh licn quan d5n mOt khoin muc duqc ghi thing vdo v6nchrl s6 trou, trong truong hop niy, thu6 thu nhap hoan lai c0ng dugc ghi nhan trrJc ti6p vaov6n chrl sd h0u.

Tap doan chi duqc bU tru cac tai san thu6 thu nhap hoan lai vi thu6 thu nhap hoin lai phdi

tra khi doanh nghiep c6 quydn hqp phap duqc bU ku gioa tii sin thu6 thu nhap hien hanhvoi thu6 thu nndp nien hanh phdi nQp vd c6c tli sdn thue thu nhap hoan lai vd thue thu nhaphoan lai phai tra nay licn quan tdi thu6 thu nhap doanh nghiep duqc quan ly bdi cung mot coquan thu5:

> D6i vdi cung mot don vi chiu thu6; hoAc

' Tap ctoin du dinh thanh to6n thu6 thu nhap hien hanh phii tri vi tai san thuC thu nhaphien hanh tr6n co sd thuAn hoac thu h6i tdi sdn cl6ng thdi voi vi6c thanh toan nE phai tratrong tLrng kj/ tuong lai khi cac khoan trqng y6u crja thu6 thu nhap hoan lai phai tra hoactai sln thu6 thu nhQp hoan lai duqc thanh toan hoac thu hdi.

17

COng ty C6 phAn TOp dodrn PAN B09a-DN/HN

THUYET MINH BAO CAO TAI CHiNH HqP NHAT (CHI/A KIEM TOAN) (ti6p thEO)

vao ngay 31 thang 3 nem 2o2o va cho ki' k5 toen ba thang k6t th(rc c'rng ngay

s. r6M rAr cAc cxlNr sAcx xE roAl cHU YEU (ti6p theo)

3.21 Thong tin b0 phan

MOt bO phan la mot hqp phan cO th6 x6c dinh ri€ng biet duqc cl]a Tap doan tham gia vao

viec cung cap cdc sin ph5m hoic dich vr; li6n quan (b0 phan chia theo hoat dong kinh doanh)'

ho{c cuig cAp sin pnAm hoAc dich vu trong mQt moi truong kinh tB ct1 th6 (bO phan chia theo

vnng aria ly), m6i ba phan nay chiu rii ro va thu duqc lqi ich khac biet vdi c6c b0 phan khec

3.22 Ben fiCn quan

Cdc ben tluqc coi ld ben lien quan ctla Tap doan neu mot ben c6 kha nang, truc tiep hoacgiin ii5p ki6m soat bdn kia hoic g6y inh hudng dang kc toi ben kia trong viQc ra cac quy6t

6inh tai cninn ,a hoat dong, noac [ni'Tap doan v5 ben ria cr:rng chiu su kiem so6t chung hoac

inh hudng d5ng k6 chung. Cac ben lien quan c6 the la cac cong ty hoac cec ce nhan, bao

g6m cdc thinh vi6n gia dinh than can cia c6c ci nhSn duqc coi la liCn quan

COng cy hi chinh

C6ng cu tdi chinh - ghi nhan ban dAu vd trinh bdy

Tai sdn tdi ch inh

Theo Thonq tu s6 21offT-BTC do Bo Tai Chinh ban hanh ngey 6 thang 1'l nim 2009 huong

oan Zo orn"q Cnu5n mrrc 86o cao Tii chinh Qu6c tc v6 trinh bdy bdo Cio tai chinh va thuy6t

minn inongiin d6i voi cong cv tai chinh ("Thong tu 210"), tai san tai chinh duqc phan loai mot

cach phu nqp, cho mqc oich thuy6t minn trong bao ceo tai chtnh hop nhAt, tai san tai chinh

duEc ahi nhan theo gi6 tri hEp lyih6ng qua b6-o c6o k6t.qua hoat d6ng kinh doanh hgp nh6t;

cdc kh-odn cho vay vb phai thul cac khodn dAu tu giO d6n ngay d6o h?n; va tai san tai chinh

sin sdng d6 ban.iap doan quyct oinh vigc phin Ioai cac tii ian tai chinh nay tai thoi di6mghi nh6n l5n diu.

Tai thoi di6m ghi nhQn lAn diu, tii sin tai chinh duqc xac dinh theo nguyen gia cong voi chiphi giao dich truc ti6p c0 lien quan.

C6c tdi sin tai chinh crla Tap dodn bao gdm tidn vd cdc khoen tuong duong tidn, cac khoanphai thu khach hang, cac khoin phdi thu khac va c6c khodn diu tu.

No phii trd tdi chinh

Nq phdi tr6 tai chinh theo phqm vi cia Thong tu 210, cho mqc dich thuyCt minh trong baocao tai chinh hqp nh6t, duEc phan loai mot cach phtl hqp thanh cac nq phai tri tii ciinhdugc ghi nhNn thong qua beo c6o k6t qua h-oat dong kinh doanh hoac c5c khoan no phai ketai chl;h duqc xec dlnh theo gia tri phan b6. tap Ooan xAc dinh viec ph3n loqi cdc nE philkd tdi chinh thdi di6m ghi nhQn lAn dAu.

Tet ca no phai tra tai chinh duEc ghi nhQn ban dAu theo nguy6n gia cQng vdi cac chi phi giao

dich truc ti6p co lien quan.

Ng phai tra tai chinh cia Tip ttodn bao gdm c5c khodn phii tri nguoi ban vd cdc kho6n phiitra khac, cac kho6n chi phi phdi trd va cac khoan vay.

COng cq tai chinh - gie U sau ghi nhdn lAn dAu

Hien tai Th6ng tu 210 kh6ng c6 hu0ng d5n v5 vi€c xac dinh l?i gia tri cOa cac c6ng cq taichinh sau ghi;han ban ttAu. Do d6 gi5 tri sau ghi nhan ban dAu crla cAc c0ng cu tai chinhdang duqc phan anh theo nguyen gia.

Bu tru c(tc cOng cq Ei chinh

C6c tiri sdn tar chinh va ng phdi kd tai chinh aluoc bu tru va gia tri thuan se duoc trinh bdytren bang can d6i k6 toan hqp nhAt n6u, vi chi n6u, Tap doan c6 quydn hqp phap thi hanhviec bu tru cac gie tri da duqc ghi nhan nay.va c0 y dinh bu tru tren co sd thuan. hoac thuduqc cac tai san va thanh toan nq phai tra d6ng thoi.

18

Cong ty C6 phAn Tap dodn PAN

THUYET M|NH BAo cAo TAI cHiNH HgP NHAT (cHuA KIEM ToAN) (tiep theo)vao ngay 31 thang 3

^em 2o2o va cho ki/ k6 toan ba theng k6t thuc cing ngay

T|EN vA cAc KHoAN TUoNG ouoNc TIEN

31 theng 3 nem2020

4.009.861.630440.208.900.316

2.814.791 .660.703

B09a-DN/HN

VND31 thAng 12 nem

201912.038.164.548

869.215.282.462I .313.230.279.950

(.) Cdc khoin tuong duong ti6n th6 hien cac khoan tidn.giri ng5n han co thdi han g6c duoiti tnang tai cac ngdn nang thuong mai vd hudng lai suAt ep dqng.

oAU TI.P TAI CHiNH NGAN HANVND

31 theng 12 nem2019

280.303.775.000906.522.230.849(3.1 86.570.090)

1.183.639.435.759

I ren matI ren gur ngan nangCac khoan tuong duong ti6n (.)

TONG CQNG

OAu tu nim gi0 tdi ngay dao hanChung khoan kinh doanhDu phdng giam gia chL?ng khoan kinh doanh

TONG C9NG

PHAI THU KHACH HANG

Phei thu tr.r cac bCn khec- Amanda SeADood Private Limited- Cqc Tr6ng trot - B0 N1ng nghiCp ve Phet

trien NOng th1n- COng ty C6 phAn Thuong mqi Xdy dqng -

Dich vu Phlc BAo Minh- KhecPhai thu cac ben lien quan

[huy't minh s6 27)

TONG CONG

Du phdng phii thu ngin han kh6 ddi

GIA TR! THUAN

TRA TRI.TOC cHo NGUdI BAN

Tra truoc cho cAc bcn khacTrA truoc cho bCn lien quan(Thuyet minh sO 27)

TONG CQNG

Dv phong phdi thu ngin h?n kh6 doi

GIA TR! THUAN

3.259.O10.422.649 2.194.483.726.960

31 theng 3 ndm2020

326.503.775.000406 .522 .230 .849(3.333.408.722\

729.692.597.127

31 theng 3 nen2020

561.457.556.33376.963.242.787

24.311.743.892460.182.569.654

1.578.203.338

VND31 theng 12 nem

2019736.238.681.891126.512.273.333

62.257.500.000

24.311 .743.892523.157.164.666

1.514.671.688

I

563.035.759.671

(57.051 .230.988)

505.984.528.683

737.753.353.579

(49.040 207 434)

688.713.146.145

Ngdy 31 theng 3nem 2020

109.946.250.693

103.431 . 100

VNDNgay 31 theng 12

nem 201962 949 .628 .334

727 .681 .100

110.049.681.793

(1.299 390.000)

108.750.291.793

63.677.309.434

(6.150.661.661)

57.526.647.773

19

C6ng ty C6 phAn TQp dodn PAN

THUYET MINH BAO CAO TAI CHINH HqP NHAT (CHUA KIEM TOAN) (ti6p thEO)

vao ngay 31 thang 3 nern 2O2O va cho ky k6 to6n ba theng k6t thrlc cung ngay

a cAc xHoAN pxAt rtu xxAc

Ngdy 31 thdng 3ndm 2020

13.088.000.00057.180.480.731

1.893.432.0065.238.232.490

2.114.960.00058.755.168.669

B09a-DN/HN

VNDNsdy 31 thdng 12

ndn 2019

13.088.000.00012.242.440.2147.825.204.3267.006.675.678

2.1 14.960.00020.107.'t01.589

Ngin hqnTqm rlng gidi ph6ng mAt bang KCN Cei C6nLii tiSn gd,i, l3i trdi phi6u dv thuKv quY

Tam ung cho nhan vicnChi h0 ti-dn b6i thuong gidi ph6ng mft bing -Du in Ddng Th6pKhac

Dai hanKy quy

TONG CQNG

Dr] phong phii thu ngdn han kh6 doi

GIA TR! THUAN

Trong d6:Phei thu tu ben khecPhei thu cec bAn fien quan (Thuy€t minh s6 27)

HANG TON KHO

Thanh phamChi phisan xu5t, kinh doanh dd dangNguy€n vdt liOuCong cv, dqng cuHang gl}i di banHang h6aHang mua dang di tren dudng

TONG CQNG

Dr.r phdng giam gia hang tdn kho

GIA TR! THUAN

138.270.273.896 62.384.381.807

1.892.31 1 .000 3.431.336.000

140.162.584.896

(13.088 000.000)

127.074.584.896

65.815.717.807

(17.601 .790.004)

48.213.927.803

124.830.638.7652.243.946.131

Ngdy 31 thang 3ndn 2020

986.958 336.394274.641.030.62221 1 .507 .294 .849

6'1.488.725.808

10.859.'127.37023.040.000

47 779.764.808434.162.995

VNDNgay 31 thdng 12

ndm 2019918.597.782.695245.073.938.770165.749.769.412

50.522.322.30029.731 .069.15920.093.621.400

9.308.798.795

\:.

i

I

1.545.477.555.043

(33.746.555.615)

1.51 1.730.999.428

1.439.O77 .302.531

(31 599.370.293)

1.407 .477 .932.238

20

C6ng ty C6 phin TQp dodn PAN

THUYET MrNH BAo cAo TAI CHINH HOP NHAT (cHtIA KIEM ToAN) (ti6p theo)

vao ngay 31 theng 3 ndm 2O2O va cho ky kC toan ba thang k6t thuc cung ngay

cxr pHirnArnu0c

Ng6n hanCong cu, dung cuChi phi s&a ch0a, cai taoKhec

Dai hanTidn thu€ dat tra trudcCOng cu, dung cuChi phi ngu trudng nuoi c6Chi phi sl}a ch0a va cai taoChi phl ddn bir

Khac

TONG CQNG

Ngey 31 thang 3ndm 2020

19.144.414.49653.638.055

3.379 790.034

B09a-DN/HN

VNDNgdy 31 theng 12

ndm 2019

15.260.700.985433.822.165

3.736.039.440

22.577.842.585 19.430.562.590

231.328.458.58753.878.323.64520.149.507.57918.239.492.8566.582.420.551

45.A77.845.799

212.820.905.05140.222.',l56.00120.149.507.579

7 600.363.09'l6.642.260.7 387 .607 .794.688

376.056.049.017 295.042.987.148

398.633.891.602 314.473.549.738

I

21

COng ty C6 phin Tip dodn PAN

ruuyEr MINH BAo cno rA cnir'rH Hcvp ruHAr (cHt/A xtEru tonru) (ticp theo)vio ngdy 31 th5ng 3 ndm 2O2O vit cho k!, fe toan ba th6ng fet tnric cirng ngdy

11 TAI SAN CO OINH XCTU NiNX

Nguy6n giiNgdy 31 th6ng 12 nim 2019DAu tu XDCB hodn thdnhMua sim mdiThanh lfPhAn loai lai

Ngdy 31 th6ng 3 ndm2020Trong d6:Dd khdu hao hOt

Gii tr! khSu hao t0y kO

Ngdy 31 th5ng 12 nim 2019KhSu hao trong k!'Thanh lf

Ngdy 31 th6ng 3 nim 2020

Gi5 tri con l4i

Ngiy 31 th6ng 12 nim 2019

Ngdy 31 thdng 3 nim 2020

Nhd cha, vat ki6ntr0c

926.643.490.020336.863.815.175

60.354.545(4.378.582.000)

(151 .870.819.002)

1.107 .318.258.738

Mdy mdc va thiet bi

1 .418.902.813.063

151.442.567.206(2.52e.781.638)

(64.160.385.998)

1 .503.655.212.633

Phuong tiQn vQn

tdi, truydn ddn

164.547.866.539

3.96'1.343.733(2.240.796.695)

(11.943.750)

166.256.469.827

Thi6t bi, dung cuqudn U'

46.019.055.440377.596.000167.294.091

(427.904.091)(40.e86 000)

ISCD hhu hinhkhdc

15.084.495.917

(4.3e1 .210.2ss;_

B09a-DN/HN

VND-tt ong cQng

2.571.197 .720.979337 .241.411.175155.631.559.575(13.968.274.723)

(216.084.134.750)

2.834.018.282.25646.095.055.440 10.693.285.618

127.584.597.289

(383.325.948.510)(15.222.3',t3.852)

1.017.093.084

425.275.311 .138

(908.198.506.087)(28.354.s08.346)

2.460.321.638

36.053.923.362

(80.905.526.s07)(3.527.527.719)

546.740.068

17.096.141.909

(29.105.299.510)(1.004.231.922)

427.904.091

6.861.341.104 612.871.314.802

(8.7 03.37 2.293\ (1 .4 1 0.238.6 52.907 )(234.639.332) (48.343.221.171)533.416.166 4.985.475.047

(397.531.169.278)

543.317.541.510

(934.092.692.795)

510.704.306.976

(83.886.314.158)

83.642.340.032

(29.681.627.341)

16.9'13.755.930

569.s62.519.838 82.370.155.669 16.413.428.099

(8.404.595.459) (1.453.596.399.031)

__9.38114.6u_ 1.160.ese.068.072

2.288.690.159 1.380.421.883.225709.787.089.460

22

.S--_-72

Cong ty C6 phin TQP doin PAN

rHuvEr M1NH BAo CAo TAI cHiruu HgP NHAT (CHUA rtEu roRN) (tiep theo)

vao ngay 31 th5ng 3 n5m 2O2O vd cho k!, re toan ba thang ket th0c cung ngdy

12 TAI SAN Co DINH Vo H|NH

B09a-DN/HN

Bdn quyOn Thuong hieu, mdiquan hO kh1ch hdng

14.588.600.000 1.409.924.580.000 334.352.688 2.098.296.205.2163.768.362.923 3.916.362.923

80.445.500

KhdcVND

-]t ong cong

NguyCn gi5

Ngay 31 th6ng 12 nim 2019Mua slm moiTing kh6c

Ngiy 31 th6ng 3 nim2020Trong d6:Dd hao mon h€t

Gii tr! hao mdn

Ngay 31 thing 12 nim 2019

KhAu hao trong k!'

Ngiy 31 th6ng 3 nim 2020

Gii tr!cdn !4i

Ngay 31 th5ng 12 nim 2019

Ngiy 31 thing 3 ndm2020

652.856.048.854 20.821.069.174

Quy1n s0 dqngd* Eu dei

652.775.603.354

80.445.500

Phdn m€m mdytinh

20.673.069.174148.000.000

4.102.7 1 5.61 1 2102.293.01 3.639

678.890.520

(91.645.992.s71)(2.e06.597.368)

(94.552.s89.939)

561.129.610.783

916.843.334

(1 1 .981 .850.705)(687.905.s22)

(12.66e.756.227)

8.691.218.469

334.352.688

(334.352.688)(20.e35.350)

(355.288.038)

11.240.086.542

(219.389.123.10e)(21.124.170.783)

(240.513.293.892)

1.878.907.082.107

9.310.000.000

(10.903.766.692) (104.523.160.453)(138.895.836) (17.369.836.707)

(11.042.662.528) (1 21.892.997. 160)

3.684.833.308 1.305.401.419.547

558.303.458.915 8.151.312.947 3.545.937 .472 1.288.031 .582.840 3147_.427.sry_ 1 .861 .77I .7 19 .7 47

23

,ffi.

COng ty C6 phin TaP doan PAN

rHUyEr MINH BAO CAO TAI CHltrtH HgP NHAT (CHUA rlEV rOnru) (tiep theo)

vdro ngdy 3'1 th6ng 3 ndm 2O2O vit cho k! k6 toan ba thang k6t thtic cing ngdy

B09a-DN/HN

13 BAr DQNG SAN OAU TtP

Nguy6n gi6Ngay 31 th6ng 12 nim 2019

Ngdy 31 th6ng 3 ndm2020Trong d6:Dd khdu hao h6t

Gi6 tr! hao mdnNgiry 31 thAng 12 ndm 20'19

Kh6u hao trong ky

Ngdy 31 th6ng 3 nim 2020

Gii tr!cdn lqi

Ngiy 31 th6ng 12 ndm 2019

Ngay 31 thing 3 nim 2020

Nhd cha, vat ki6ntr0c

314.704.875- 314.7U.875

(257.045.058)(4.122.774)

_(261!6?_.834

57.659.817

Khdc

353.440.561

VND

-2t ong cQng

668.145.436

353.440.561 668.145.436

353.440.561

(353.440.561)

(353.440.561)

353.440.561

(610.485.619)(4.122.774)

____p1499i99-

57.659.817

53.537.043 53.537.043

14 CHr PHi XAY DLPNG CO BAN DO DANG

Chi phi dqr 6n nhd m6Y BibicaTrung t6m COng nghi€p cn5 Oien hat gi6ng virch6 Oi6n nOng sin D6ng Th6PChi phi phit tri6n du 6n nu6itOmDu 6n kho lanhM6y moc thiet bi dang l5P ditChi phi drf 6n Nhi mdry Probiotics Long An

Tiisin mua tu C6ng ty May Mic Kh6nh HdaNhir kho vir m6y m6c d ABTKhic

roNG CQNG

15 CAC KHOAN DAU Tt/ TAI CHiNH DAI HAN

DAu tu. vio c0n9 ty li6n ket(Thuydt minh sO 15.1)DAu tu n5m gi0 tcri ngiry d6o hqnDiu tu kh6c vdo c6ng cqr v6n

[huy6t minh s5 15.2)

GlA TR! THUAN

530.463.931.729 804.985.458.431

Ngay 31 thdng 3ndm 2020

365.174.704.654

70.560.500.646

46.691 .871.7166.982.536.865

14.545.454.5457.157.919.484

19.350.943.819

VNDNgdy 31 thdng 12

ndm 2019364.646.365.599

270.192.259.67055.337.226.19637.561.954.00022.990.148.28219.972.076.53214.545.454.5459.591.596.436

10.148.377.171

Ngdy 31 thdng 3ndm 2020

518.427.992.732500.000.000.000

26.049.020.000

VNDNgdy 31 thdng 12

ndm 2019

522.475.530.204_

26.049.020.000

24

1.044.477.0'.12.732 548.524.550.204

COng ty C6 phAn Tflp doin PAN

rHuvEr n/ItruH aAo cAo rAt cHlruH Hgp ttHAr (CHUA rcE]\a roAru) (ti6p theo)vio ngdy 31 th6ng 3 nim 2O2O vA cho k!' k5 toan ba th6ng X6t tnUc cing ngdy

15. cAc KHoAr.r sAu rtp rAt cninx DAt HAN (ti6p theo)

15.1 Diu tu vdo c6ng ty li6n k6t

Nsav 31 thdns 3 ndm 2020

BO9A-DN/HN

Ngdy 31 thdng 12 ndm 2019Ti tO sd Gie fi dAu tuhou (%) (VND)

Ti l€ sohou (%) Gi6 tr!deu tu (VND)

C6ng ty C6 phAn Khrirtr0ng ViQt Nam

ToNG C9NG

41,25 518.427.992.732 41,25 522.475.530.204

518.427.992.732 522.475.530.204

31 th6ng 3 nim 2020 duEc

VND

COng ty C6 phAnKhb trltng Viet Nam

484.115.407.669

38.360.122.5359.191.523.528

(13.23e.061 .000)

34.312.585.063

522.475.530.204

518.427.992.732

COng ty C6 ph6n Khrl trung Vigt Nam ld mOt c6ng ty c6 phAn duqc thinh l0p theo Luit Doanhnghiipcoa Viet ruam tneo-cctrtoKKD s6 oBozeitozg do SKH0T thirnh ph6 Hd chi Minhc6pn6ay gt thdng 12 nim 2001 vd c6c GCNDKKD didu chinh. COng.ty c6 tru s& chinh tai s6 29

OuOng TOn D-Oc Thing, phudng B6n Ngh6, qu|n 1, thAnh pn6 H6 Chi_Minh, ViQt Nam. HoatAOng cnfnn cOa C6ng ty ta san iuAt, giatOng, sang chai, d6ng g6i: thu6c bio vQ thr,rc vit, v?ttu bio v0 thr,rc v?t, v?t tu kh0 trrlrng (kh0ng sdn xu6t, gia c6ng, sang chai, d6ng 96i tai trU sO).

Gi6 tri khodn tliu tu vio cOng ty li6n f6t nay tai thdi di6m ngAytrinh bdry nhu sau:

Gii tr!rliu tu:Vdo ngiy 31 thAng 12 ndm 2019 vi 31 th6ng 3 nAm 2020

Phin l[y fe Iqi nhufn sau khi mua c6ng ty ti6n ktit:

Vdo ngiy 31 th6ng 12ndm2019PhAn lqi nhuin tu c6ng ty liOn k5tC6 tuc duqc chia trong k!,

Vio ngiy 31 th5ng 3 ni,m2020

Gi6 tr!cdn lqi:

Vio ngiy 31 th6ng 12 nAm2019

Vio ngiy 31 thing 3 nim 2020

/1

4(J

!rl!

25

C6ng ty C6 phAn TOp dodn PAN

THUYET M|NH BAo cAo rAl cHiNH HqP NHAT (cHuA KIEM ToAN) (ti6p theo)vao ngay 31 theng 3 nem 2o2o va cho ky k6 toan ba thang k6t thuc cnng ngay

Is. cAc xHoAH oAu ru rAt cHiNx oAt HAN (ti6p theo)

15.2 Deu tudei han khec

B09a-DN/HN

VNO

NaeV 31 thens 3 nem 2020 Ngdy 31 thdng 12 ndm 2019

Gie fidAu tu

S6_luqngc0 phieu

S6-tuqng Gie ticO phieu deu tu

't6

Cong ty C6 phAn Gi6ng ThAiBlnhDon vi khdc

TONG cONG

Phei tra cho cac d6i tuEng khacCOng ty TNHH Gi6ng cdy tr1ngVAn Xuyen - Trung Qu6cKhec

Phai tra ngLpdi b6n ld c5c ben lien quan(Thuy6t minh s6 27 )

TONG CONG

17.2 Ngwoi mua te tiAn truoc

COng ty TNHH Ph6t tri6n nhe CantavilCOng ty C6 ph5n Phdt tri6n Nhd DaewonThi DucTrd truoc tu cdc d6i tugng khac

ToNG CQNG

99 938 13.333.640.00094.188 12.715.380.000

26.049.020.000

99.938 13.333.640.00094.188 12.715.380.000

26.049.020.000

LgI THE THUONG MAI

Nguy6n gii:Vao ngay 31 thang 12 ndm 2019 va 31 thang 3 nem 2020

Phan b6 l[y kii:Vao ngay 31 thang 12 nam 2019Phan b6 trong ki/Vao ngay 31 thang 3 nem 2020

Gie tri cdn hiVao ngay 31 theng 12 nem 2019

Vao ngay 31 thang 3 nem 2020

PHAI TRA NGUoI BAN VA NGud MUA TRA TIEN TRUOC

17.1 Pheita nguoi b6n ngdn hVn

VND

652.925.074.225

(287 191 882.334\(16.057.196.501)

(303.249.078.835)

365.733.191.891

349.675.995.390

358.791.518.456

VNDNgdy 31 theng 12

nam 2019382.712.267.140

56.889.980.209325.822.286.931

617.164.424

383.329.431.564

VND

Ngey 31 theng 3 Ngdy 31 theng 12ndm 2020 nem 2019

23.816.250000 23.816.250.000

16.183.750.000 16.183.750.00048.561.119.460 128.996.256.054

Ngey 31 theng 3ndn 2020

358.'170.061 251

29.010.922.472329.159.138.779

621 .457 .205

10

88.561.119.460 158.996.256.054

COng ty C6 phAn Tap dodn PAN

THUYET M|NH BAo cAo rAl CHINH HqP NHAT (cHt-rA KIEM ToAN) (ti6p theo)vao ngay 31 thang 3 nem 2o2o va cho f9,t6 toan ba th6ng k6t thtlc ctrng ngay

18 rxuE vA cAc KHoAN PHAI NQP NHA NuOc

Ngdy 31 thdng 3ndm 2020

9.906.425.8564.171.456.1361745.165.9901.835.701 .520

B09a-DN/HN

VNDNgay 31 theng 12

ndm 201938.604.835.87324 .569 .482 .907

L252 284.17653.157.805

Thu6 thu nhap doanh nghiepThu6 giA tri gia tengI nue tnu nnap ca nnanI hue khac

TONG CgNG

19 CHI PHi PHAI TRA

17.658.749.502 71.479.7 60.761

VND

Ngey 31 theng 3 Ngay 31 theng 12

Luong vd thudngChi phi quang cao, marketingChi phi lei vayChi phi hoa hdng m6i gioiChi phi van chuy6nKhac

TONG CONG

cAc KHoAN PHAI TRA KHAC

Nodn han-Conq ty TNHH PhSt tri6n Nha Cantavil

C6ng ty C6 phan Phat tri6n Nha DaewonThi DucChi phi san xu6tc6 tuc phai traQu! luong phai tra nhan vienLAi VaVBdo hi6m xa hoi, bao hi6m y t6, bdo hi6mthSt nghiep va phi cong doanKh6c

Ddi hanNhan ky quyG6p v6n hqp t6c kinh doanh

TONG CQNG

ndm 202029.238 175.49534.419.543.',l13

9.620.973.1873.308.076.3003.057.553.959

53.652.997.218

ndm 201952 496.981.95435.182.031 .50524 .67 4 .941 .63623.260.114.47117 .367 .616.54747.615.062.794

133.297 .3',19.272 200.596.748.907

Ngdy 31 theng 3 ndn2020

45.710.250.000

14.289.750.00045.648.776.192

1.299.408.20016.574.801.35811.959.'183.394

8.728.751.336131.280.035.352

VND

Ngdy 31 theng 12nem 2019

45.710.250.000

14.289.750.000

32.911.282.61015.060.819.8027.460.215.979

6.544.060.56321.394.104.029

27 5 .490 .955 .832 1 43 .37 0 .482 .983

4.721.311.272 4.711.719.2721.885.271.335

4.721 .311 .272 6.596.990.607

27

280.212.267.104 149.967.473.590

- -Cong ty C6 phAn TQp dodrn PAN

THUYET M|NH BAo cAo rAr CHINH Hqp NHAT (cHuA K|EM ToAN) (ticp theo)vao ngay 31 thang 3 nem 2o2o va cho ky k6 toin ba th6ng k6t thuc cung ngay

VAY VA Ng THUE TAI CHINH

-

Ngay 31 th,ng 3nem 2020

2.587 .908.327 .592

sz.ooo.ooo.ooo

B09a-DN/HN

VNDNgdy 31 thdng 12

ndm 2019

1 .691 .629.441 .893100.000.000.000

11.038.344.8867.000.000.0004.319.940.958

Vay ngin hqnVay ng6n han tU ngan hangT16i phi6uVav tu ben kh6ctrii pfri6u ph6t hanh dai h?n d6n h?n traVay dai han tt6n han tri

Vay dei hanI rar phreuChi phi phat hinh trdi phi6uVay dai han tu ngan hang

TONG CONG

2.644.908.327.592 1.813.987.727.737

1 .1 35.000.000.000(27 .222.979.909)-763.290.080.269

1 135 000.000.000(23 696.552.548)163.946.983.685

1 .871 .067.'1 00.360 1 .27 5.250.431 .137

4.'',t5.97 5.427.952 3.089.238.158.874

1

Cong ty C6 phAn TQp dodrn PAN

rnuyEr MINH BAo cAo rAr culruu ugp uHAr (cHUA rtErrtt ronru) (ti6p theo)viro ngdy 3'1 th6ng 3 nim 2O2O vit cho k!' te toan ba thdng tet tnUc cirng ngdy

22. V6r.r CXU Sd XtrU

22.1 Tinh hinh thay d6i ngudn v6n chi s& hiru

Vdn g6p ThQng duv6n c6phdn

V6n khdc cia C6 phi6u quichi sd htru

Qui ddu tu phdttri6n

Lgi nhuQn sauthu6 chua philn

Pn6i

B09a-DN/HN

VND-,t ong cQng

3.690.065.007.889(20.000.000)

1.020.000.00035.576.134.611

(60.680.2s9.745)(20.542.864.143)_

(279.481.176)(2.174.836.608)

1.232.774.002

Cho k! fO toAn ba thing fiit ttrfc ngiy 31 th6ng 3 nim 2019

Ngiry 31 th6ng 12 nim 2018

- Tdng v6n trong ky- T6i phat hdnh c6 phi6u qu!- Lgi nhuQn trong k!,- Thay d6ity lC sd hou trong

c6ng ty con- Trich qu! khen thudng phuc lqi- Trich l?p quY dAu tu ph5t tri6n- Thi lao HDQT vd BKS- Srl dqng c6c qu!- Kh6c

Ngiy 31 th6ng 3 nim 2019

1 .361 .016.300.000 1 .677 .421.643.351339.995.110.000 (340.015.110.000)

1 .701 .01 1 .410.000 1 .337.406.533.351 15.042.973.511

(1.020.000.00015.042.973.511 )

1.020.000.00;

200.532.332.920_

886.252.25;

(2.174.836.608)

437 .071.758.107_

35.576.134.61 1

(60.680.259.745)(20.542.864.143)

(886.252.2s2)(279.481.176)

1 232774 002

- 199.243.748.564 391.491.809.404 3.644.196.474.830

Cho k! fii to6n ba th6ng k.it thfc ngiy 31 thing 3 nim 2020

Ngdy 31 th5ng 12 nim 2019- Tdng v5n trong ky- LEi nhu6n trong k!'- Trfch lap quy dAu tu ph5t tri6n- Trich qui khen thudng ph0c lqi- St} dung quV- Thi lao HDQT va BKS- Kh6c

Ngiry 31 th6ng 3 nim 2020

1.731.011.410.000 1.337.369.533.351432.574.390.000 (432.574.390.000)

(25.000.000)

15.042.973.511 (690.000.000) 242.108.247.611 462.861.824.463

- nuu.', 46rc;

- (4.495.545.323)

14.142.570.234(966.146.164)(241.536.540)

(64.258.631)

3.787.703.988.936

14.142.570.234

(241.536.540;(4.495.545.323)

(64.258.631)

904.770.143.351 15.042.973.511 _1999499.09E 238.578.848.452

(109.359.446) (134.359.446)

47s.623.093.916 3.796.910.859.2302.163.585.800.000

29

//A/ \" .{.r\vrY,.

C6ng ty C6 phAn Tip dodn PAN

THUYET IVIII{H eAo CAO TAI CHINH HgP NHAT (CHUA KIEM TOAN) (ti6p theo)vao ngay 31 thang 3 nem 2O2O va cho ki,k6 toan ba thang kCt thuc cung ngay

22. vON cHU sO HOU (tiep theo)

22.2 Cec giao dich vO v5n vdi cec chU so hiiu vi phen phaii c6 tl1c, lgi nhuan

Lay kd tu dAu kYddn cu6i xi, nay

1 .731 .01 1 .410.000432.574.390.000

B09a-DN/HN

VNDLily kd tu ddu kY

d6n cu6i x|, truoc

1 .361 .016.300.000339.995.1 10.000

2.163.585.800.000 1.701.0't 1.410.000

V6n c6 phdn cte ph henh56 dau ki,Tang trong ki,TONG CQNG

c6 trlc oing tiiinC6 tuc tra bing tiOn

C6 tuc da cOng b6 vi chua chi tri

22.3 C6 phi6u

C6 phi6u di <tuEc duyQt

C6 phiiiu di phit hinhCd phi6u dd phdt hdnh va duo. c g6p v6n ddy dn- C6 phi6u ph6 thong

C6 phiiSu duqc mua l4i (c6 phiiiu qu!)- C6 phi6u ph6 thong

C6 philiu t ang luu hanh- C6 phi€u ptr6 ttrong

22.4 Lii tr€n c6 phi6u

Lai sau thue phin b6 cho c6 dOng sd hOu c6phi6u ph6 thong crla cong ty me fyNo)Trich lap cac quy khen thudng, phuc lqiLEi nhuan thuAn sau thu6 phin b6 cho c6atong sd hou c6 phi6u ph6 thong d6 tinh lai cobiin trdn c6 phi6u (VND)Binh qudn gia quy6n cia s6 c6 phi6u ph6th0ng dang luu hdnh (c6 phi5u)

Lii tr6n c6 phi5u tru6c didu chinh (VND)

Tap doan srl dtlng cdc thong tin sau d6 tinh lai co ben va lai suy giim tr€n c6 phi6u.

31 thAng 3 ndm2020

216.358.580

216.358.580

(69.000)

216.289.s80

Cho ky. k6 toan bath,ng ket th0c ngdy

31 theng 3 nem2020

14.',t42.570.234

31 thdng 12 ndm2019

170.10'.t.'t41

170.101.141

(6s.000)

170.032.141

Cho ki' kd benba theng kdt th1cngey 31 theng 3

ndm 2019

35.576.1 34.61 1

14.142.570.234 35.576.'134 611

30

196.799.96s 150.834.751

C6ng ty C6 phAn TOp dodn PAN

THUYET MINH BAO CAO TAI CHINH HgP NHAT (CHUA KIEM TOAN) (ti6p theo)vao ngay 31 thang 3 nam 2o2o va cho ki, k5 to6n ba thdng k6t thuc cung ngay

23. DOANH THU

23.1 Doanh thu ben hdng vd cung cip dlch vy

B09a-DN/HN

VND

cho ky ke ben ba cho kY kd toan batheng kdt th(tc ngay theng kdt th(tc ngdy

31 theng 3 ndm 2020 31 thang 3 nem 2019

't.332.995.843.467 1.613.479.269.4',11

1 .31 8.847.568.3'16 1 .538.363.334.8463.196.283.312 73.930.905.051

10.951.991.839 1.185.029.514

(50.s09.950.'153) (34.483.903.481)

(39.514.888.205) (21.877.827.452)(10.897.299.991) (12.447.687.299\

(97.761.957\ (1s8.388.730)

1.282.485.893.314 1.578.995.365.930

T6ng doanh thuDoanh thu b6n thinh phAm, hAng h6aDoanh thu cung c5p dich vuDoanh thu khec

Cac khoin giim trar doanh thuHang ban bi tra hiChi6t khau thuong maiGidm gi5 hang ban

Doanh thu thuin

Doanh thu hoet ttang tei chinh

Lii tidn gr}iLai chenh lech ti gi6c6 tucKhac

TONG CgNG

GIA vON HANG BAN VA DICH vv CUNG CAP

Gi6 v6n hdno bdnGid v6n dtch-vu cung c5pDu phdng giam gia hang tdn kho

Gi5 v6n khAc

TONG CQNG

CHI PHi TAI CHiNH

Chi phi lai vayLei tra cham, chi6t kh6u, chi phi khacL6 chCnh lQch t! gi6Chi phl khac

TONG CQNG

VND

cho ki, k6 ben ba cho ky k6 toen batheng ket th(tc ngey theng kdt thlc ngey

31 th'ng 3 nen 2020 31 th,ng 3 nem 2019

,lllr)

t56.986.381.6914.582.148.599

5.736.0008.91 3.055.510

23.740.000.4892.814.632.917

25.894.0001 .1 14.560 1 86

70.487 .321.800 27 .695.087.592

Cho kY kd ben bathang kdt th(tc ngey

31 thAng 3 ndm 2020

1.013.680.615.3516.530.962.356

615.863.14412.890.948.569

VND

Cho ky kd ben batheng kdt th1c ngey

31 theng 3 ndm 2019

1 .241 .87 4.882.847525.835 517

7.864.081.841449.624.473

't.033.718.389.420 1.250.714.424.678

Cho ky ke to'n batheng kCt th1c ngey

31 theng 3 nem 2020

58.553.250.519477 446.679

2.707.533.665390.175.581

VND

cho kY kd ben batheng kdt th1c ngay

31 theng 3 nem 2019

38.349.242.131259.797 .673

1.626.021.055316.302.400

J'

62 .128 .406 .444 40.551.363.259

C6ng ty C6 phAn Tap dodn PAN B09a-DN/HN

THUYET MINH BAO CAO TAI CHINH HgP NHAT (CHL/A KIEM TOAN) (tiCP thEO)

vao ngay 31 thang 3 nam 2o2o va cho xy fe toan ba thang k6t thUc cirng ngay

26. THUE THU NHAP DOANH NGHIEP

Tap doan c6 nghia vu n0p thu6 thu nhap doanh nghiep (thu6 "TNDN") vOi-muc thu6 suAt

bing 20% thu n'trap cniu thu6. Ngodi ra, cic c6ng ty Jon i:r)a COng ty dugc miSn vd gidm thu6TNDN nhu sau:

50% s6 thu6 TNDN phai nopTai ABT: ABT duqc miSn thu6 TNDN ba (3) n5m va giam 50% s6 thu6 TNDN phdi nop

trong chln (9) nam ti6p theo tlnh liCn tuc tu nim dAu ti6n C6ng ty c6 thu nhap chiu thu6la 2604 theo'cong van s6 588/CT-THDT do Cuc thu6 tinh B6n Tre ban hanh ngay 14

thang '10 nam 2005.

Theo Th6ng tu s6 96/201 s/TT-BTC do B0 Tai chinh ban hanh ngay 22 theng 6 nam 2015

vd Cong vin s6 22o0/CT-THNVDT do Cqc thu6 tinh B6n Tre ban hanh ngay 18 thang 11

nam 20-15, ABT duqc hudng thu6 su6t thu6 TNDN uu dai trong su6t tndi gian hoat dongd6i voi thu nhlp tu nuoi k6ng thiy sdn d dia bdn kinh t6. xa h6i kh6 khan. Theo d0, thuasuat tnu6 TNDN ep dung cho lEi nhuan tu hoat dong nuoi tr6ng thtiy sdn cr]a ABT tunim 2015 le 10%.

Ngoai ra, ABT da nhan duqc COng van s6 5181/BTC-TCT do.Bo Tai chinh ban hAnh ngdy

15 thang 4 nem 2016. Theo d6, AeT dugc hudng uu dii ddng thdi bao gdm-gidm 50%

thud TNbN vd 6p dung thue su6t thu6 TNDN uu ttii 1o%. Do d6, thu6 suSt thu6 TNDN epdung d6i vdi toi nhuan tr] ho?t dong nuoi trdng thtly san cia ABT trong ky truoc la 5%.

Tar Vinaseed: Vao ngay 1 thang 3 nam 2011, Vinaseed nhan duqc GiSy chung.nhfln s6o3/DK-DNKHCN do Sd Khoa hqc vd C6ng nghQ Thdnh ph6 Ha Nai cap, chAp thufnVinaseed la Doanh nghiep Khoa hqc vd COng nghe ("KH&CN'). Theo c6c quy dinh vd

Doanh nghiep KH&CN, va cac quy t inh vd uu dai, mi6n gidm thu6 TNDN hien hanh thiVinaseed-dugc mi6n, gidm thue TfuDN nhu doanh nghiep thanh lap moi ttr d[, an dau tuthuoc linh vuc c6ng ngng cao, nghien clru khoa hQc va phat tri6n cong nghg tri khi c6 thunhap chiu thuA vdididu kien: doanh thu cia c6c sdn phAm. hang h6a hinh thanh tu k6tqud'xHaClt trong ki,thu nhSt tu 30% t6ng doanh thu trd len, nim thu hai tu 50% t6ngdoanh thu trd l6n vd nam thu ba trd di tu 7-0% t6ng doanh thu trd l6n Cu th6:

(y' C6ng tydLrEcepdung muc thu6 su6t thu6 TNDN la 10%trong mudi lem (15) nam

tu nam dau tien c6 doanh thu tu hoat dOng KH&CN; vd

(ii) Cong ty dusc mi6n thu6 TNDN trong b6n (4) n;m va gidm 50% trong chin (9) nam

ti6p theo.

T?i SSC: Vao ngay 30 than g fi nem 2012, SSC nhdn duqc GiAy Chong nhan s6 o8/DK-

DNKHCN oo Sd (noa hoc ia Cong ngh$ Thinh ph6 Hd Chi Minh c6p, ch5p thuan Cong

ty la Doanh nghiep Khoa hqc va Cong nghe ("KH&CN") Theo cac quy dinh ve Doanh

riqhi0p KH&CN, vd cdc quy dinh vd uu dli, miSn gidm thu6 TNDN hi€n hanh thi SSC

cirqc'mi6n. giim tl'ru6 rNb'f{ nhu doanh nghiep thanh lap moi tu du'an dau tu thuoc linh

vuc cong nghg cao, nghien cuu khoa hac va phet triBn c6ng nghe tu khi c6.thu nhap chiu

thu6 vdi-trid-u ki6n: doinh thu c(]a c6c sin phAm, hing h6a hinh thanh tt} k6tqua KH&CN

trong ki' thu nnAt tu gOZ t6ng doanh thu trd len, nem thLr hai tu 50% t6ng doanh thu trdten ia nam tho ba trd di tu zou" t6ng doanh thu trd len Cq th6:

(r) Cong ty duqc ap dung m0c thu5 suat thu6 TNDN la 10% trong muoi lim (15) nam

tu nim dAu tien co doanh thu tu hoat dong KH&CN; vd

(,, Cong ty duqc mi6n thu6 TNDN trong 4 (b6n) nam va giem 50% trong chin (9) ndm

ti6p theo.

Tai FMC: Tu nam tai chinh k6t th0c tai ngay 31 thang 12 nem 2015, Cong ty ap dqng

tnong tu s6 golzotsnt-arc ban hanh ual aO rai chinh ngav 22 thals-6 niln 79.1:nuorig o5n v6 tnu5 truoN ("Thong tu 96") vacong ven s6 1327lcT-'l-rr tu Cuc Thu6 tinh

S6c Tr5ng ngay 1 thang 12 nam 2015- Chi tiCt nhu sau:

(i) o6i vdi hoat dong hang nong sdn vA thriy s6n d virng dac biet kh6 khdn: C6ng ty

duqc micn thuc fNDN trong su6t thdi gian hoat dong'

(ii) D6i voi hoat dong hdng thiy sAn d virng kh6 khan: COng ty duqc hudng lai su6t10%

cho toan b0 thdi gian hoat dong

,1

I

32

Cong ty C6 phin Tip dodn PAN

Chi phithu6 TNDN hi6n hanhDi6u chinh thu6 TNDN trich thira nam trudc (2.406.487.448)Thu nh?p thu6 TNDN hoan lai

TONG CQNG

B09a-DN/HN

VND

Cho ky kd ben cho ki, kd benba theng k6t thlc ba th,ng ket thlcngey 31 theng 3 ngay 31 theng 3

nem 2020 ndm 2019

9.8'10.945.690 11.079.624.344

(2.360.822.307\ 4.183.586.614

5.043.63s.935 1s.263.210.958

THUYET M|NH BAO CAO TAI CHINH HgP NHAT (CHtrA KIEM TOAN) (ti6p theo)vao ngay 31 thang 3 nem 2o2o va cho ky k6 toan ba thang k6t thric c0ng ngay

26. THUE THU NHAP DOANH NGHTQP (ti6p theo)

Thu6 suet TNDN cia cec cong ty con khac E20%ten t6ng thu nh6p chiu thu6.

C6c b5o c5o thue cia Tap doan sA chiu su ki6m tra cria co quan thu6. Do vigc ap dung luatva cec quy dinh vC thu6 d6i vdi cec loai nghiep vu khac nhau c6 th6 duoc giai thich theonhi6u cdch khdc nhau, s6 thu6 dugc kinh bay tren beo cao tai chinh hqp nhat c6 the sE bi

thay d6i theo quy6t dlnn cu6i cung cria co quan thu6.

26.1 Chi phtthu6 TNDN

Cong ty C6 phan TAp dodn PAN

THUYET rvrrt{H eAo cAo rAl CHINH HgP NHAT (cHuA KIEM ToAN) (ti5p theo)vao ngay 31 th6ng 3 nam 2O2O va cho ki, kc toan ba thang kct thuc cung ngay

27. NGHTEp VU Vot CAC sEt{ L|EN QUAN

Cac giao dich trang y€u crla Tip doan voi cec bCn liCn quan trong ky nay va ky truoc nhu sau:

M6i quan he

C6 oong

c6 cong

Ben lien quan

Ben lien quan

Thanh vien HDQT

COng ty lien ket

c6 dong

Nai dung nghiCp vu

Lii tu hoat dOng dAu tuPhi tu v5n, dich vrJ

Ben hang h6a

B6n hang h6a

Ban hang hda

Phi dich vuBan hang h6a

Phi thue ven phong

Thu nhap c6 toc

Chi phi mua hang h6a

Phi dich vu

Cho ky ke toenba theng kCt th0cngey 31 thAng 3

nem 2020

10.065.696.18664.748.146-

2.046.808.415

907.s75.000

163.800.000

'13.239.061 .000

247 .047 .081

43.878.444

B09a-DN/HN

Cho ky k6 benba theng ket thlcngdy 31 theng 3

nem 2019

'13.356.617.403

2.446.585.9 10843.251.015

159.189.269

10.714.248.697

11 .171 .961

163.800.000

Ben fien quan

COng ty C6 phin Chung khoan SSI

Cong ty TNHH QuSn lf qu! SSI

Lofte Confectionery Co., Ltd

Cong ty TNHH Tu V6n NDH

Ba Ha Thi Thanh Van

Cong g C6 phen Khl} tritng Viet Nam

COng ty C6 phAn CSC Vi0t Nam

34

llwr \7- '/z.ill \- ,,v,i

Cong ty C6 phAn TQp doan PAN B09a-DN/HN

THUYET M|NH BAO CAO TA CHINH HqP NHAT (CHLTA KEM TOAN) (ri6p theo)vao ngay 3l thAng 3 nem 2o2o va cho ky k6 toan ba theng k6tthuc cung ngay

27. NGHTEP vU vor cAc BEN LIEN ouaN (ti6p theo)

Cec dl6u kien vd ddu k'hoen cia cAc giao dich vai c^c ban fien quan

Tap doen cung cAp dich vu cho c6c ben lien quan theo moc gie ben niem y6t thong thulng dugc ep dung chung cho moi kh6c hang. Tap doan muahang tir cec bgn lien quan theo mric gi6 t€n thitrudng.

56 du cac khoan phAi tlu, phei tri hi hdi di6m ngey_ 31 tlr6ng 3 nem 2O2O kh6ng can bao dem, kh6ng c6 Ei su6t ve sC drrqc thanh todn b5ng tien. Vaongay lap bao cao taichlnh cho ki, k6 to6n ba thSng k6tthuc ngay 31 th6ng 3 nem 2020, Tap doan chua klch hp mot khoan du phdng nq phaihu kh6 ddinao lien quan d5n s6ti6n c6c ben lien quan cdn nq. viec d6nh gid nay duqc thuc hien cho m6indm th6ng qua viec ki6m tra tinh hinh tAichinh cia ben fienquan va thiEudng ma ben Ien quan d6 ho?tdong.

Veo ngay ketthUc ki'k6 toan, c5c khoen ph,ithu va phaitra voicdc ben lien quan nhu sau: VND

BOn li6n quan

Phitithu ngdn hp cha khdtch hdngLotte Confectionery Co., LtdCOng ty TNHH Tu v5n NDHC6ng ty TNHH DAu tu NDHC6ng ty C6 phAn Chung khodn SSI

Trd trtfu cho ngtd bdn ngdn hqn

COng ty TNHH Tu vAn NDH

PhAi thu ngdn hp khdcBa Ha Thi Thanh VdnCOng ty TNHH Tu v6n NDH

Cdng ty C6 ph6n Chung khodn SSI

Phdi trd ngtroi bdn ngdn h1n

C6ng ty C6 phAn CSC Vi6t NamC6ng ty C6 phin Atani Holdings

M6i quan h€

BOn li6n quanBOn li6n quan

C6 oongc6 oong

BOn li6n quan

Thinh vi6n HDQTBOn li6n quan

c6 oong

C6 aongBOn li6n quan

Phidich vu

Dat cqc thu6 vin phongThu h0 chi h0

Ldi du thu

Chi phi mua hdng hoaMua tdi sdn vd dlch vU

103.431 .'100 727.681.100

NQi dung nghiAp vu Ngay 31 thdng 3 Ngay 31 thdng 12ndm 2020 ndm 2019

B6n hdng h6a 1.501.071.388 1.427.439.738B6n hdng hoa 25.151.950 25.151.950B6n hdng h6a 51.980.000 51.980.000B6n hdng hoa - 10.100.000

1.578.203.338 1.514.671.688

79.200.00010.910.900

2.153.835.231

79.200.00010.910.900

344.052.095

2.243.946.131 434.162.995

4.292.781617.164.424 617.164.424

___61U9!.424

35

rrD \.li -r, t t 't i:

62'.,.457.205

27.

THUYET M|NH BAo cAo TAr cHiNH HqP NHAT (cHuA KIEM ToAN) (ti6p theo)vao ngay 31 thang 3 nam 2O2O va cho ky k6 toan ba thang k6t thuc c0ng ngay

NGHTEP VU Vor CAC BEN LIEN QUAN (ri6p theo)

Cec giao dlch voi cec ban fien quan khec

Thu nhap cia cac thanh vien HOi ddng Quan tri va Ban Giam d6c nhu sau: VND

cho kY ke ben cho ki, k6 todnba theng k6tth1c ba theng kdt th(tcngdy 31 theng 3 ngdy 31 theng 3

Cong ty C6 phan TQp dodn PAN

LuongThudng

TONG CQNG

Duoi 1 n;mTuld6n5nimTren 5 nem

TONG CSNG

ndm 2020

15.827.082.0892.154.443.580

B09a-DN/HN

ndm 2019

12.973.943.677916.695.128

CAM KET THUE HOAT DONG

Tap doan hien dang thuc tai san theo hqp ddng thu€ hoat d6ng. Vao ngay ket thuc ky k6

toan, c6c tidn thue t6i thi6u phai tre trong tuong lai theo hqp d6ng thue ho?t dong duqc trinhbay nhu sau:

VND

Ngdy 31 thdng 3 NgeY 31 theng 12nAm 2020 ndm 2019

17.981.525.669 13.890.638.805

6.296.365.320 6.266.000.30614.558.819.467 8.902.931.02458.634.198.605 71.834.031.831

79.489.383.392 87.002.963.161

Jt)

COng ty C6 ph6n TQp dodn PAN B09a-DN/HN

THUYET M|NH BAo cAo rAr cHiNH Hgp NHAT (CHL/A K|EM ToAN) (ti6p theo)vao ngay 31 thang 3 nim 2020 va cho ki, kC toan ba thang k6t th0c cung ngay

29. rHONG TrN THEo Be PHAN

Tap doan h,ra chon cac b0 phAn theo lTnh vuc kinh doanh la bq phan bao ceo chinh y6u vi rl]i ro vd t! su5t sinh ldi crla Tap doan bi tac dong chri y6u b&inh0ng khac bi6t v6 sdn phAm dich vq va thuong mai do Tap dodn cung c6p. C5c bO phan theo khu vvc dia ly la bO phan bao cao thu y6u. C6c hoat dongkinh doanh crla Tap doan dugc t6 chuc vd quan ly theo tinh chAt crla sdn phSm dich vu hang h6a do Tap doan cung c5p v0i m6i mOt bO phan la m0t don vikinh doanh chi6n lugc cung cip c6c sdn phAm kh6c nhau va phuc vu thi trudng khec nhau.

29.1 B0 phan theo nnh vqrc kinh doanh

Thong tin v6 doanh thu, loi nhuan va mot sO tai sen va cong n9 crla bO phan theo linh vuc kinh doanh cia Tap doan nhu sau:VND

Loaitrtr T6ng clngcho ki k6 toen ba thang kiit thric ngay 3lDoanh thu

Doanh thu tU ben heng ra ben ngodiDoanh thu tu bAn hdng cho cec b0 phan

T6ng doanh thuK6t qui

Lqi nhuAn thuin truOc thud cia bO phdnChi phi thuO TNDN cna b0 phAn @m tinh

Lgi nhuin thuAn sau thu6 t?m tinhVio ngiy 3l thang 3 nim 2020Tai san va cong ng

Tei sen cla b0 phanTAi sAn thu6 thu nhap hoen bilong tar san

Nq phdi trd bO phanThue thu nhAp hoan lai phei td

T6ng c6ng ngTh6ng tin khacChi phi hinh thanh TSCO

Tdi sdn c6 dinh hou hinhTai sen cd dinh vo hinh

2.625.048.679.333 (650.096.436.244)

NOng nghiep Th+tc phdm

theng 3 nlm 2020

226.559.51 3.385 1.055.926.379.92916.000.000 288.501.969.517

Khac

226.575.513.385 1.344.428.349.446

20.175.513.327 38.267.443.298(4.923.776.108) (2.526.347.275)

1.022.687.737 (25.718.253.237)2.406.487.448

(25 .7 18 .253 .237)

(3.060.709.985.691)_

15.251.737 .219 35.74 r .096.023 3.429.175.185

3.091.757.890.915 6.161.454.272.890 5.709.725.901.9833.794.116.790 10.210.865.742 7.780.858.153

(288.517.969.517)

(288.517.969. s17)

1 .282.485.893.314_

1.282.485.893.314

33.747.391.125(5.043.635.935)

28.703.755. 190

1 1.902.228.080.09721.785.840.685

3.095.552.007.705

1 .081 .876.464.65155.728.603.954

6.171.665.138.632

2.497.568.217.990150.467.805.752

5.717.506.760.136

2.625.048 679 333

(3.060.709.985.691)

(686.589.012.226)

36.492.575.982

11 924.013.920.782

5.517.904.349.748242.688.985.688

1 .'l 37.605.068.605

226.928.748.0513.916.362.923

2.648.036.023.7 42

49.824.688.94980.445.500

37

35.399.000

5.760.593.335.436

276.788.836.0003.996.808.423

Cong ty C6 phAn Tap dodn PAN B09a-DN/HN

THUYET M|NH BAo cAo rar cHiNH Hgp NHAT (cHtIA K|EM ToAN) (ticp theo)vao ngay 31 thang 3 ndm 2O2O va cho ki, ke toan ba tnang kCt th0c cnng ngay

29 THoNG TtN THEO B9 PHAN (ti6p theo)

29.1 BO phan theo linh vttc kinh doanfr (ti6p theo)

Thong tin vd doanh thu, lEi nhuan, tai san va cong no, chi phi hinh thanh mot s6 tai sin cia bQ phan theo linh vqc kinh doanh cr3a C6ng ty nhu sau (ti6ptheo):

vNDNOng nghiCp Th+tc phen Dich vU vd khec Loai tri T6ng cOng

Cho ky k6 toan ba theng r6t ttroc ngay 31 thang 3 nem 2019Doanh thu

Doanh thu tu ben heng ra ben ngoei 343.195.605.989Doanh thu tu b1n heng cho cec b0 phan (641.879.400)

1 .235.799.759.941(3.21 5.715.007)

1 .232.584.044.934

52.775.569.266(5.622.530.729)

47.153.038.537

6.509.235.165.05711.120.115.759

3.054.282.253.858189.241.926.047

- 3.857.594.4071 .578.995.365.930

T6ng doanh thuK6t qud

LEi nhuan thuAn tru'c thu€ cia bO phenChi phi thu6 TNDN cia b0 phan

Lqi nhuan thuan sau thu6

Vao ngay 31 th6ng 12 nim 20'19Tai san va cong nE

Tdi sen cia b0 phanI at san Knong pnan oo

I Ong tar san

No phei te b0 phAn

Thue thu nhAp hoen hi phei teT6ng c6ng nq

Thong tin khacChi phi hinh thanh TSCO

Tei sen c6 dinh h1u hinhTdi sen c6 dlnh vo hinh

342 .553 .726 .589

55.764.551.873(8.568.875.383)

47.195.676.490

2.603.638.845.5813.735.044.808

596.769.909.92355.831.329.887

(17.268.877.704)(1.071 .804.846)

(18 340 682.sso)

4.862.1 12.406.9707.780.858.153

1 .780.839.359.505_

3.857.594.407 1.578.995.365.930

(2.909.132.21 1)-

(2.909j32 211)

(3 233.068.753.329)-

(1 .057.983.213.888)_

88.362.111.224(15.26s.210.958)

73.098.900.266

10.741 .917.664.27922.636.018.720

10.764.553.682.999

4.373.908.309.398245.073.255.934

45.705.597.091491 .362.000

140.846.971 .36816.762.948.172

1 .970.040.000

4.618.981.565.332

188.522.608.45917.254.310.172

38

THUYET M|NH BAO CAO TAt cHiNH Hop NHAT (CHLTA K|EM TOAN) (riep theo)vao ngay 31 thang 3 nam 2020 va cho ki, kC toan ba thang kCt thUc ct:lng ngay

29 THoNG TrN THEO BQ PHAN (tiep theo)

29.2 BQ phen theo khu vW dla liB0 phan theo khu vq?c dia l!i' cia Tap doan dlrEc xac dinh theo dia tti6m cia tai sen cia Tap doan. Doanh thu ban hang ra bCn ngoai trinh bay trong bOphan theo khu vLrc dia Iy duoc xac dinh dua trCn dia di5m dia l1i crla khach hang cia Tap doan.

Thong tin v6 doanh thu, chi phl va m6t s6 tai $n crla bO phan theo khu v\rc ttia ly ct]a Tap doan nhu sau: VNo

Cong ty C5 phan Tdp dodn PAN

Cho ki k.i to6n ba theng k6t thic ngay 31 thang 3 nim 2O2ODoanh thu

Doanh thu tu ben hang vd cung cdp dich vu ra ben ngoei

Vio ngiy 31 thang 3 nim 2020Cac thong tin b0 phan khac

Tei sen b0 phanTei sdn thu6 thu nhap hoen bi

I Ong tar san

Chi phi hinh thanh tai sin c6 dinhTei sdn c6 dinh hhu hinhTei sen c6 dinh vO hinh

Cho ky kri toen ba thang kiit th[c ngey 31 th:ing 3 nim 2019Doanh thu

Doanh thu tu ben hdng vd cung cdp dlch vu ra ben ngoei

Vio ngiy 31 theng 12 nam 2019Cac thong tin b0 phan khac

Tei sen b0 phanTei sen thud thu nhAp hoen hi

lonq tar san

Chi phi hinh thanh tai san c6 dinhI at san co otnn nuu ntnn,:-I at san co dtnn vo ntnn

B09a-DN/HN

T6ng cOng

1.282.485.893.314

1 1 .902.228.080.09721 .785.840.685

Doanh thu xudt khSu Doanh thu trong nu1c

866.981.608.562 415.504.284.752

2.358.725.699.5807.095.604.336

2.365,821 .303.916

24.252.852.504

946.205.577.718

82.406.347.272_ 106.116.261.18717.254.310.172

11.924.013.920.782

276.788.836.0003.996.808_423

'r 0.764. ss3.682.999

188.522.608.45917.254.310.172

9.543.502.380.51714.690.236.349

9.558.192.616.866

252.535.983.4963.996.808.423

2.448.069.002.670 8.293.848.661 .609

632.789.788.212 1 .578.995.365.930

10.741 .917.664.27922.636.018.720

39

C6ng ty C6 phAn Tap dodn PAN BO9a-DN/HN

THUYET MINH BAO CAO TAI CHiNH HOP NHAT (CHLTA KIEM TOAN) (ti6p theo)vao ngay 31 thang 3 ndm 2O2O va cho k!, k6 toan ba thang k6t thric cung ngay

30. MUc oicH vA cHiNH sAcH ouAN LY RUI Ro rAl cHiNH

NE phaika taichinh cia Tap doan chi y6u bao gdm cac khoan vay, cac khoan phiitrd ngudiben va cac khodn phdi tra khac. Muc dich chinh cl]a nhong khoin nq phai tra tai chinh nayld nhim huy dQng ngudn tai chinh phuc vu cac hoat dong cia Tap.doan Tap doan c0 cackhoin cho vay, phdi thu khach hang va cac khoan phai thu khac, ticn- mat va ti6n gli ngan

han phat sinh-titrc ti6p ti hoat cfOng c&a Tap doan. Tap doan c0ng ndm giO cdc khodn dAu

tu s5n sang dA ban. Tap doan kh6ng n5m gio hay phat hanh c6ng cq tai chinh phai sinh.

Tap doin c6 rii ro thi trudng, rii ro tin dung va rii ro thanh khoan.

Ban Giam d6c xem x€t vir th6ng nh5t ap dung cac chinh sach qudn l! cho nhOng rii ro n6i

trCn nhu sau.

Rii ro th! trvong

Rii ro thi truong la rii ro ma gia tri hgp lf cia cdc ludng tiOn trong tuong lai crla mQt c6ng cutai chinh se bi6; dang theo n-hOng thay d6i cia gia thilrudng. Gia thi truong c6 b6n loai rrliro: rrli ro lai suAt, rii r-o ti6n t9, rni ro gii hang h6i va rrii ro v6 gid khdc, ching h?n nhu rii rov6 gi6 c6 phAn. C6ng cu tai chinh oi inh hu61S bdi rii ro thi trudng bao gdm c6c khodn vayvd ng, ti6n gui, cac ihoan diu tu s5n sang dA ban.

Cac phan tich dO nhay nhu duEc trlnh bay duoi day iCn quan d6n tinh hlnh tai chinh tai ngay31 theng 3 nem 2020 vi ngdy 31 theng 12 nam 2019.

Cec phan tich t O nh?y nay da dL?gc lap trcn co sd gia tri c6c khoin nq thuan, ty le giOa ceckhoin nq c6 lei su5t c6 dinh va cac khoan nE c6 lai suSt tha n6i va ti le tuong quan gifa caccong cu tai chlnh c6 g6c ngoai te Ia khong thay ddi.

Khi tinh toen cac phan tich dO nhay, Ban Gidm d6c gii ttinh rdng:

. alO nhay cia bang can d6i k6 toan li€n quan d6n cac cong cu nE s5n sang d6 ban;

. dO nhay cia cdc khodn muc c6 IiCn quan trong bAo c5o k6t qud hoat dong kinh doanhbi anh hudng bdi cdc thay d6i trong gii dinh vA rrli ro thi trudng tuong ung dua trcncac tai san va no phdi trd tdi chinh ma Tap doan n6m gif t?i ngay 31 thang 3 nem 2020va 31 thang 12 nem 2019.

HUt ro lal suat

Rii ro lai su5t ta rrli ro ma gia tri hqp ly hoac cac lu6ng ti6n trong tuong lai cia mot c6ng cutai chinh se bi6n dQng theo nhirng thay d6i cia lai suAt thi trudng. Rii ro thi trudng do thayd6i lei suet cia T?p dodn chri y6u li€n quan d6n tidn, cic khodn ti6n grli ng5n han va cackhodn vay crla Tap doen. Day la cac khoin dAu tu ngSn hAn vi kh6ng duqc T$p tloin nlmgi0 nham muc dich thu loi tii slp tang len lrong gie tri.

Tap doan qudn l! rii ro lai su5t bing c6ch phan tich tlnh hlnh canh tranh tren thl trudng d6cO dugc cac lei su6t c6 loi cho muc dich cia Tap doan vi v5n nim trong gidi han quin l! riiro cia mlnh.

uQ nnay oot vot lat sual

Tap doan kh6ng thuc hien phan tich dq nhay ar6i voi lai su5t vi rii ro do thay d6i lai suSt ciaTap doan tai ngay lap bao cao la kh6ng ding k6 do c6c khoin vay ddu li khodn vay ngSnhan voi lai su5t c6 dinh.

)

40

C6ng ty C6 phAn TQp dodn PAN B09a-DN/HN

THUYET M|NH BAo cAo rAt CHINH HgP NHAT (cHt-IA KIEM ToAN) (tiep theo)vao ngay 31 theng 3 nem 2O2O va cho ky k6 toan ba theng k6t thuc cirng ngay

30 MUc oicH vA cHiNH sAct ouAtt LY Rol Ro rAl cHiNH (ti6p theo)

Rii ro ngoai G

Rrli ro ngoai tQ ld rii ro ma gia tri hqp ly hoAc cac ludng ti6n trong tuong lai c0a mot cong cutai chinh se bi6n d6ng theo nhung thay at6i cia ti gia ngoai te. Tap doan chiu r0i ro do suthay d6i cLla ti gia h6i doai lien quan kuc ti5p d6n cac hoat dong kinh doanh.cia.Tap doan

llni Ooann thu va chi phi duoc thuc hien bdng tlon vi ti6n te khac voi tl6ng ti6n k6 todn crlaTap doan).

Tap doan c6 rrii ro ngoqi tC do thuc hien mua va bdn hdng h6a bdng cac don vi ti6n te khacvoi tl6ng ti6n k6 toen crla Tap doan nhu duEc trlnh bJy trong Thuy6t minh s6 z.a..rap oganqudn l1ii0i.ro ngoai te bang cach xem x6t tinh hlnh thi trudng hien hanh vi du ki6n khi Tiptlodn ldp k6 hoach mua va ban hang h6a trong tuong lai bing ngoai te, ngoai tru viec tAng tilQ phdng ngira rrli ro. Tip doan khong srl dung bit ki'cong cq Ei chinh phai sinh d6 phdngngua rrii ro ngoai ta c0a mlnh.

Rii ro tin dyng

Rii ro tin dvng la rii ro ma mot ben tham gia trong mot c6ng- cu tai chinh hoac hqp d6ngkhach hang khong thrrc hien cac nghia vu cia minh, d5n d6n t6n that v6_tai chinh. Tap doanc6 rrii ro tin d\rng iu cdc hoat dong i6n xuit kinh doanh crla mlnh-(chri.y6u d6i vdi cec khoanphai thu khach hang) va tu hoat ttong tai chinh cia mlnh, bao g6m tien grli ngan hang, c6cnghigp vu ngoqi hdi va cac c6ng cq tai chinh khac.

Ti6n ghi ngdn hdng

Tap doan cht] y6u duy tri s6 du tidn g&i tai cac ngan hang duqc nhidu nguoi biet d6n d VietNam. Rrii ro tin oung t6i da coa T?p dodn d6i voi cac khodn muc trong bang can d6i k6 toantai m6i ky ltp b6o c.o chinh la gia tri ghi s6 nhu trlnh bay trong ThuyCt minh s6 4. tap doannhin thdy muc dO tap trung nii ro tin dung d6i voi ti6n g&i ngan hang la thep.

Pheithu khech heng

Tap doan quan lli rii ro tin dung khech hang thong qua cac chlnh sach, thi tuc va quy trinhki6m sodt c0a Tap doan cO lien quan d6n vi€c quin ly rii ro tin dung khach hang.

Tap doan thuong xuyen theo doi cac khoin phdi thu khach hang chua thu duqc. O6i voi cackhach hang ldn, Tap doan thyc hiCn xem xet sl,I suy giam trong chat luEng tin dung.cia tungkhach hang tai ngay lap beo cao. Tap doan tim c6ch duy tri ki6m soet chat che d6i voi cackhodn ph6i thu tdn dong va thanh lap m6t bO phan kidm so6t tin dlrng d6 gidm thi6u rrli ro tindung. Tren co sd nay va viec cac khoan phai thu khech hang cUa Tap doan c6 lien quan d6nnhiCu khach hang khec nhau, rtli ro tin dung khong bi tap trung deng ke vao mot khach hangnhat dinh.

Cec c1ng cU tai chlnh khAc

Ban Giam d6c d5nh gia reng tet ca cec tai sen tai chinh tt6u trong han va kh6ng bi suy giamvi cac taa san tai chinh ndy ddu lien quan den cac khach hang c6 uy tin vi co khd nang thanhtoan t6t.

41

Cong ty C6 phAn Tap dodn PAN

THUYET MINH BAO CAO TAI CHINH HqP NHAT (CHLTA KIEM TOAN) (ti6p theo)vao ngay 31 th6ng 3 nAm 2O2O va cho ky k6 toan ba theng k6t thuc cung ngay

B09a-DN/HN

TrOn 1 ndm

1.871.067. 1 00.360 4.515.97 5.427.952

- 358.791.518.456

MUc oicH vA cHiNH sAcH ouAN LY RUI Ro rAl cHiNH (ti6p theo)

Rti ro thanh khoen

Rrli ro thanh khodn ld rrli ro Tap doan gap kh6 khan khi thuc hign cac nghia vu tai chinh dothieu v6n. Rii ro thanh khodn crla Tap doan chri y6u phat sinh tu viec cac tai san tai chinhva no phii tra tai chinh c6 cac thdi di6m d6o han lgch nhau.

Tap doan giem sat rii ro thanh khodn th6ng qua viec duy trl m0t luqng tid.n mit vd cdc kho6ntuong ttuJng tidn va cac khoin vay ngan nAng O muc mi Ban Giim d6c cho la-di de dapung Jno cac-hoat dOng cia Tdp tloin va O6 glim thi6u Anh hudng cria nh0ng bi6n dQng vE

luOng ti5n.

Bang duoi ddy t6ng hgp thoi han thanh to6n cia cac.khoan no phei tra tai chinh c.ia T.ap

doa; dua tren cac khoan thanh toan du ki6n theo hgp ddng tren co sd chua duoc chi6t khau.

DuOi 1 ndm

Ngay 31 theng 3 nem2020CAc khoan vayPnar tra nguor oan nganhanKhodn phii tri ngSn hqnkhac va chi phi phdi trdngen han

TONG CQNG

Ngiy 31 thang 12 nem2019Cdc khodn vayPhii trd ngudi bdn ngSnhanKhodn phii trd ng5n hqnkhec va chi phi phAi trdngen han

TONG cqNG

2.644.908.327 .592

358.791 .5'18.456

349.965.451.354 349.965.451.354

3.353.665.297.40 2',\.87 1.067.100.360 5.224.7 32.397.7 62

\1

:stI

1 .813.987 .727 .737

383.329.431.564

264.651 .912.448

1.275.250.431 .137 3.089.238.1 58.874

383.329.431.564

264.651.912.448

2.46'.t.969.07 1.7 49 1.27 5.250.431.137 3.7 37.2'.19.502.886

Tap doan cho ring muc dO tap trung rt]i ro d6i voi viec trd nq ld th6p. Tap doan c6 drl khdndng ti6p cQn c6c ngudn v6n vi cAc khoan vay d6n han thanh toen trong vdng 12 thang c6thd duqc tai tuc vdi cec ben cho vay hien tai.

Tii san dim bao

Tap doan da sl} dung cac khoan tien grli ngdn han ngan hang, nE phii thu. nhd c&a va vatki6n tr[c vir quy6n s0 dung dit, tai san xay dlrng co bdn dd dang, chi phi st] dqng d6t tratruoc va cong trinh, may m6c thiet bi ari kem lam tai san th6 chap cho khoin vay ngan hang.

Tap doan kh6ng ndm gio tai san aram bao crla mot ben khac vao 31 thang 3 nem 2020 vangay 31 th6ng 12 nem2019.

42

Cong ty C6 phAn TAp dodn PAN B09a-DN/HN

VND

THUYET M|NH BAO CAO TAt CUiruU Uqp ruHAr (cHr/A rrErr/l ronru; 1ti6p theo)vdo ngay 31 thang 3 nim 2020 vit cho k!, k6 toan ba thdng ket th0c cirng ngdry

3I TAI sAN TAICHINH vA N9 PHA TRA TA cHiNH

Beng dudiday kinh bey gie tui ghis6 va gia hi hqp ly cia c6c c6ng cq tei chlnh duq6 trinh bay trong bdo c6o Eichinh hqp nh,tcua Tap doan.

Gi5 tri ghi s6 Gi6 tri hqp l'i

Ngdy 31 thang 3 ndm2020 Ngiy 31 th6ng 12 nim 2019Ngay 31 th6ng 3 Ngdy 31 th6ng 12

ndm2020 ndm 2019

Tiisdn tdi chinhC6c khodn dAu tu n5m gi0 ct6kinh doanh

C6 phi6u ni6m y6tC6 phi6u chua ni6m y6tTrdiphi6u

DAu tu n5m gi0 d6n ngdy ddohanPhdi thu ngSn han cOakh6ch hiingPhdi thu ngSn han tu c5c benli6n quanC6c khodn phdi thu kh6cTi6n vd c5c khodn tuongduong ti6n

roNG CQNG

Gie fi

406.522.230.8495.444.000.8491.078.230.000

400.000.000.000

826.503.775.000

561.457.556.333

1.578.203.338130.728.299.009

3.259.010.422.649

Dy phdng

(3.333.408.722)(2.292.338.026)(1 .041 .070.696)_

(57.051 .230.988)

(13.088.000.000)

Giefi

906.522.230.8495.444.000.8491.078.230.000

900.000.000.000

280.303.775.000

736.238.681.891

1.514.671.688s6.200.366.014

2.194.483.726.960

Dq phdng

(3.186.570.090)(2.145.499.394)(1 .041 .070.696)-

(49.040.207 .434)

(17.601 .790.004)

403.188.822.1273.151 .662.823

37.159.304400.000.000.000

826.503.775.000

504.406.325.345

1.578.203.3381 17.640.299.009

3.259.010.422.649

903.335.660.7593.298.501.455

37.159.304900.000.000.000

280.303.775.000

687.198.474.457

1.514.671.68838.598.576.010

2.194.483.726.960

s.185.800.487.178 _ tt:.ttltsellot 4.17s.263.452.402 (69.828.567.528) 5.112.327.847.468 4.105.434.884.874

NE phiitri tii chinhVay vir ngPhditrd nguoi b5nKhodn phdi trd ngSn han khiic vd chi phi phdi trd ngin han

ToNG CQNG

Gi6 tri ghi s6

Ng?ry 31 th6ng 3 Ngdy 31 th6ng 12nim 2020 nim 2019

4.515.975.427.952 3.089.238.158.8743s8.791.518.456 383.329.431.564349.965.451.354 264.651.912.448

VND

Gi6 ti hEp ti'

Ngdy 31 th6ng 3 Ngdy 31 th6ng 12nim 2020 nim 2019

4.51 5.97 5.427 .952 3.089.238.1 58.874358.791.518.456 383.329.431.564349.965.451.354 264.651.912.448

43

s.224.732.397.762 3.737.219.502.886 5.224.732.397.762 3.737.219.502.886

Cong ty C6 phAn TQp dodn PAN B09a-DN/HN

THUYET MINH BAO CAO TAI CHINH HOP NHAT (CHUA KIEM TOAN) (ti6p thEO)

vao ngay 31 theng 3 nam 2020 va va cho ky ke toan ba thang ket thuc cung ngay

3i rAr sAtt rAt cHiNx vA Ng PHAI rnA rAt cHiNH (ti6p theo)

Gia tri hqp li cia cec tai san tai chinh va nq phai tra tai chinh duEc phin enh theo gia tri mecong cq tai ahtnh co th6.duEc chuyan o6i trong mot giao dich hien tai gioa cac ben tham gia,

ngoai tri, trudng hqp bet buoc phai ben hoAc thanh ly.

Tap doan st} dqng phuong phep va gia dinh sau day duqc srl dung d6 udc tinh gie tri hqply:

. Gia tri hqp ly crla ti6n mat va tidn grli ngin- han, cac khoan phai thu khach hang, ceckhodn phii tii nguoi ban va nq pfrSl tra ng5n han khec tuong duong vdi gi6 ki ghi s6cia ctla cac khoan muc nay do nh0ng cong cv nay c6 ky han ngan

. Gia tri hqp ly cl]a cac khoen phai thu dLpgc Tap doan d6nh gia dua tren cac th6ng tin nhul5i su6t, ceC rii ro cu th6 trong qu6c Aia, kha nang tra ng vay cia t(rng khech hang va

tinh chet rii ro ct)a du en duqc tai trq. Tren co sd d6nh gia nay, Tap doan uoc tlnh duphdng cho phAn khong thu hdi dugc theo dv tinh cia c6c khoin phdi thu ndy. Tai ngay31 thang 3 ndm 2020, gid tri ghi s6 crla cac khoan phai thu sau khi tru ati du phong khongkhac biet dang kd voi gia tri hqp lY.

e Gi5 tri hqp lf cia c5c tii sin tai chinh s5n sang d6 ben duEc xec dinh dya tren gia congb5, n6u c6, tren cec thi trudng c6 giao dich.

32 GtAt rRiNH BreN DQNG KeT aUA HOAT OQNG QUY 1'2020 SO VOI QUY 1'2019

Theo quy atinh tai Thong tu s6 155/201sffT-BTC ngay 06/10/2015 cia BO Tei chinh vA c6ngu6 tnong'rin dinh ki, var giai trinh s6 lieu cia t6 chric niem y6t, Tap doan giii trinh bi6n dgngk6t qud kinh doanh nhu sau:

Trong b6i canh tec dong c0a dai dich Covid-19, doanh thu thuAn cia Tap doan PAN Qu! I

dat'1.283 t! ddng, gidm 2Oo/o trong khi lEi nhuan sau thu6 hgp nh6t d?t 28,7 t! ddng, tuongdvong 40% cing ky 2019. Su suy giim di6n ra phAn ldn d hai ming gi6ng c6y tr6ng (giim35% doanh s6; va banh kgo (giim 30% doanh s61 Oo fnO khen trong di lai, tri6n khai c6ngtac marketing, bAn hang gi0a dai dich. Kinh doanh gi6ng ngo chri y6u tNp trung trong Quy I

voi thi ku0ng xuit tnAu trgng di6m ng6 gdm Lao, Campuchia, Trung Qu6c bi c6m biOn dotinh hinh dich bgnh d5n d6n sdn luEng ldn ng6 kh6ng xuAt khAu dugc. Han han k6o dai khi6ndign tich gieo kdng sut giam manh dAc biet la mQt s6 virng kdng ng6 te tdn tai Tay NguyCn.Viec T6t Nguyen din ndm nay d6n som c0ng ldm Anh hudng d6n doanh thu mang banh keocia Tap doan trong Quy I khi so sanh voi cung ky nem truoc.

Trong Quy l, Tap doan ti6p tuc md rong thi trudng mang hat diCu thuong hieu sang NhatBen, giUp Isi nhuan ming ndy teng nhe, d6ng thdi phdt tri6n thOm sdn phdm hoa qud sAy.Mang tOm vin dat k6t qui tuong duong so v0i cing ky trong khi mdng nudc m5m tingtru&ng kha quan (tang 11% tEi nhuan). Lgi th6 c0a pAN ta cung c5p sdn ph5m da dang choci thi kudng noi dia va xu6t fhiu, thi trudng nuoc ngoai phan b6 tlrong d6i ddng dau gi0acAc chau luc (Nhft Bin - EU - Hoa Ky...). Ngoai ra, viec chi dong duqc ngu6n cung nhdchu6i gie tri khep kin girip sdn xuat kinh doanh crla Tap doan tuy bi dnh hudng bdi ttqr: dichnhung kh6ng dtnh tre.

Ngudi lQp bi6u

All ll\VNs,,y6; Thi Nra

NgAy 29 thdng 4 nem 2020

ffiV0 Thi Lan Anh

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